COMMISSIONER OF INCOME TAX v. GULSHAN KUMAR

Delhi High Court · 15 Apr 2015 · 2015:DHC:11014-DB
S. RAVINDRA BHAT; R.K. GAUBA
ITA 543/2010
2015:DHC:11014-DB
tax appeal_dismissed

AI Summary

The Delhi High Court dismissed the revenue's appeals against ITAT orders granting deductions under Sections 80HH and 80I, following a prior ITAT decision on identical issues.

Full Text
Translation output
L& 7 $-29,45,47&50 HIGH COURT OF DELHI
ITA 543/2010
ITA 1089/2010
COMMISSIONER OF INCOME TAX Appellant
VERSUS
GULSHAN KUMAR
Respondent
ITA 1091/2010
Appellant
VERSUS
CHANDER BHAN
ITA 1098/2010
Appellant
VERSUS
KRISHAN KUMAR
Presence: Mr. Rohit Madan, Adv. for revenue Mr. Satyen Sethi and Mr. Arta Trana Panda, Advs. for assessee
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE R.K.GAUBA
15.04.2015 In these appeals the revenue questions common order of the ITAT.
The issue is whether the deduction claimed by the Namoli unit of the assessee under Section 80HH and 801 was correctly granted. These precise
2015:DHC:11014-DB questions came up for consideration in ITA Nos.220/2007 and 232/2007, which is decided by recent
ORDER
on 5.3.2015. It is not disputed by revenue that the questions sought to be urged in the present appeals are covered by the commonjudgment. Therefore, following the decision in ITA
Nos.220/2007 and 232/2007, the revenue's appeals are dismissed.
LL444- J R.K.GA UA,J APRIL 15, 2015 2015:DHC:11014-DB