Income tax appeal by the Revenue against Indian Farmers Fertilizer Cooperative Limited; counsel conceded the issues stood concluded by the Delhi High Court's earlier decision in PCIT vs. Era Infrastructure (India) Ltd., and the bench accordingly dismissed the appeal.
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THE PR. COMMISSIONER OF INCOME
TAX -CENTRAL -1 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel.
versus
INDIAN FARMERS FERTILIZER COOPERATIVE LIMITED ..... Respondent Through: Mr. Mayank Nagi, Mr. Tarandeep Singh and Mrs. Husnal Syali Nagi, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 12.02.2024
Mr. Bhatia, learned counsel appearing for the appellant, fairly concedes that the issues proposed to be canvassed on this appeal stand concluded against the Revenue in light of the judgment rendered in PCIT vs. Era Infrastructure (India) Ltd. [ ( 2022) SCC OnLine Del 2157].
Accordingly, and following the decision rendered in the said matter, we dismiss the instant appeal. The pending application also stands dismissed.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J. FEBRUARY 12, 2024/ RW
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PCIT vs. Era Infrastructure (India) Ltd.Followed¶11
(2022) SCC OnLine Del 2157 · Who else cites this
The Pr. Commissioner of Income Tax - Central -1
Indian Farmers Fertilizer Cooperative Limited
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
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