The High Court of Punjab and Haryana dismissed the appeal filed by M/s Philips India Limited against the Commissioner of Income Tax-II, Chandigarh. The court applied the precedent set by the Supreme Court in Commissioner of Income Tax Vs Tulsyan NEC Ltd.
The appeal was dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH
I TA- 123- 2005 ( O&M) Dat e of deci si on: - 05. 09. 2016
Commi ssi oner of I ncome Tax- I I , Chandi gar h
Ver sus
M/ s Phi l i ps I ndi a Li mi t ed
CORAM: HON’ BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON’ BLE MR. JUSTI CE DEEPAK SI BAL
Pr esent : - Ms. Ur vashi Dhugga, Advocat e, f or t he appel l ant .
None f or t he r espondent .
Lear ned counsel appear i ng on behal f of t he appel l ant f ai r l y st at es t hat t he quest i ons r ai sed i n t hi s appeal ar e l i abl e t o be answer ed agai nst t he r evenue i n vi ew of t he j udgement of t he Supr eme Cour t i n Commi ssi oner of I ncome Tax Vs Tul syan NEC Lt d. ( 2011) 49 DTR Judgement s 129 .
( DEEPAK SI BAL) JUDGE
05. 09. 2016
Amodh
| Whet her speaki ng/ r easoned | Yes/ No |
|---|---|
| Whet her r epor t abl e | Yes/ No |
Amodh Sharma 2016.09.06 12:22 I attest to the accuracy and authenticity of this document chandigarh
2 issues framed by the court
Whether the questions raised in the appeal are answerable against the revenue in view of the Supreme Court judgment in Commissioner of Income Tax Vs Tulsyan NEC Ltd.
Whether the appeal should be dismissed in accordance with the cited Supreme Court judgment.
Colour shows how this judgement treated each authority
Commissioner of Income Tax Vs Tulsyan NEC Ltd. (2011) 49 DTR Judgements 129Applied¶10
Commissioner of Income Tax-II, Chandigarh
M/s Philips India Limited
S. J. Vadadar
Deepak Sibal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
