Dismissed
Pr. Commissioner of Income Tax- 2, Delhi v. M/S Cadence Design Systems (I) Pvt. Ltd.
Delhi HCITA/333/2019
Case brief
AI extract
What is this about?
The Delhi High Court condoned an 115-day delay in filing an income tax appeal. Holding that the ITAT order was consistent with a recent judgment in M/s. Avaya India Pvt. Ltd., the Court dismissed the appeal, finding no substantial question of law regarding excluded comparables in transfer pricing.
What did the court decide?
The application to condone delay was allowed; the income tax appeal was dismissed as no substantial question of law arose.