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HIGH COURT OF DELHI
ITA 977/2018 and 982/2018
PRINCIPAL COMMISSIONER OFINCOMETAX-5 Appellant
Through:Mr.Asheesh Jain,Sr.Standing Counsel forIncome Tax Department with Mr.Sanjay
Kumar and Mr.Dushyant Sama,Advocates,
ITA 977/2018 and 982/2018
PRINCIPAL COMMISSIONER OFINCOMETAX-5 Appellant
Through:Mr.Asheesh Jain,Sr.Standing Counsel forIncome Tax Department with Mr.Sanjay
Kumar and Mr.Dushyant Sama,Advocates,
VERSUS
TALLY AUTOMOBILESPVT.LTD., Respondent
Through:Ms.Monika Ghai,Advocate.
ITA No.6705/Del/2014&290/Del/2016[Assessment Year2010-11]
ITA No.6705/Del/20I4&290/Del/2016[Assessment Year2011-12]
Through:Ms.Monika Ghai,Advocate.
ITA No.6705/Del/2014&290/Del/2016[Assessment Year2010-11]
ITA No.6705/Del/20I4&290/Del/2016[Assessment Year2011-12]
CORAM:
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE ANUP JAIRAM BHAMBHANI
22.10.2018 Learned counsel for the Revenue accepts that the assessee had not earned any exemptincomein the AssessmentYear^in question. In view of the aforesaid accepted factual position,no substantial question oflaw arises, m view of our decision of even date in ITA No.725/2018, Principal
Commissioner ofIncome Tax-6,New Delhi Vs. Mcdonald'sIndia Private
Limited. The present appeals are accordingly dismissed, with no order as to costs.
OCTOBER 22,2018 MR/ssn SANJI{KHANNA,J.
HAMBHANI,J.
2018:DHC:8334-DB
HON'BLE MR.JUSTICE ANUP JAIRAM BHAMBHANI
22.10.2018 Learned counsel for the Revenue accepts that the assessee had not earned any exemptincomein the AssessmentYear^in question. In view of the aforesaid accepted factual position,no substantial question oflaw arises, m view of our decision of even date in ITA No.725/2018, Principal
Commissioner ofIncome Tax-6,New Delhi Vs. Mcdonald'sIndia Private
Limited. The present appeals are accordingly dismissed, with no order as to costs.
OCTOBER 22,2018 MR/ssn SANJI{KHANNA,J.
HAMBHANI,J.
2018:DHC:8334-DB
JUDGMENT