Pr. Commissioner of Income Tax, Delhi - 8 v. M/S Samtel Machines and Projects Ltd.

Delhi High Court · 22 Oct 2018 · 2018:DHC:8313-DB
Sanjiv Khanna; Anup Jairam Bhambhani
ITA 476/2018 and 477/2018
2018:DHC:8313-DB
tax appeal_dismissed

AI Summary

The Delhi High Court dismissed the Revenue's appeals against M/s Samtel Machines and Projects Ltd.'s income tax assessments for AY 2008-09 and 2009-10, as the Revenue conceded no exempt income was earned, negating any substantial question of law.

Full Text
Translation output
r* i $-17 and 18 HIGH COURT OF DELHI
ITA 476/2018 and 477/2018
PR. COMMISSIONER OF INCOME TAX, DELHI - 8 Appellant
Through: Mr. Zohob Hossain, Sr. Standing Counsel for Revenue.
VERSUS
M/S SAMTEL MACHINES AND PROJECTS LTD. (EARLIER
KNOWN AS M/S TELETIJBE ELECTRONICS LTD.).. Respondent
Through ITA No. 4467 & 4468/Del/2016 [Assessment Year-2008-09 &2009-10]
ITA No. 4467 & 4468/Del/2016 [Assessment Year-2008-09 &2009-10]
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 exempt income inthe Assessment Years in question. In view of the aforesaid accepted factual position, no substantial question of law arises, in view of our decision of even dale in ITA No.725/2018, Principal
Commissioner ofIncome Tax-6, New Delhi Vs. Mcclonald's India Private
Limited. The present appeals are accordingly dismissed, with no order as to costs.
OCTOBER 22, 2018 -K SANJIV KHANNA, J.
W ••
ANUP JAII^M BHAMBHANI, J.
2018:DHC:8313-DB
JUDGMENT