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ITA 526/2017 & connected matters
HIGH COURT OF DELHI
HIGH COURT OF DELHI
Reserved on: 07.02.2018 Pronounced on: 09.08.2018
ITA 526/2017
MCKINSEY KNOWLEDGE CENTRE INDIA PVT. LTD. ..... Appellant
Through: Mr. Porus Kaka, Sr. Advocate with Mr. Divesh Chawla & Mr. Harpreet Singh Ajmani, Advocates.
MCKINSEY KNOWLEDGE CENTRE INDIA PVT. LTD. ..... Appellant
Through: Mr. Porus Kaka, Sr. Advocate with Mr. Divesh Chawla & Mr. Harpreet Singh Ajmani, Advocates.
VERSUS
PR. COMMISSIONER OF INCOME TAX, DELHI-6 ..... Respondent
Through: Mr. Rahul Chaudhary with Ms. Vibhooti Malhotra, Advocates.
Through: Mr. Rahul Chaudhary with Ms. Vibhooti Malhotra, Advocates.
ITA 590/2017
PR.COMMISSIONER OF INCOME TAX-6 ..... Appellant
Malhotra, Advocates
PR.COMMISSIONER OF INCOME TAX-6 ..... Appellant
Malhotra, Advocates
VERSUS
MCKINSEY KNOWLEDGE CENTRE INDIA PVT.LTD. ..... Respondent
ITA 82/2018
PR. COMMISSIONER OF INCOME TAX-6 ..... Appellant
Malhotra, Advocates.
PR. COMMISSIONER OF INCOME TAX-6 ..... Appellant
Malhotra, Advocates.
VERSUS
2018:DHC:4976-DB
ITA 526/2017 & connected matters
MCKINSEY KNOWELEDGE CENTRE INDIA PVT LTD..... Respondent
MCKINSEY KNOWELEDGE CENTRE INDIA PVT LTD..... Respondent
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE A.K. CHAWLA MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE A.K. CHAWLA MR. JUSTICE S. RAVINDRA BHAT
JUDGMENT
1. The question of law framed in ITA 461/2017 & ITA 526/2017 is answered against the assessee; its appeals, therefore, have to fail. Likewise, the question of law framed in ITA 590/2017 & ITA 82/2018 is answered against the revenue and in favour of the assessee; the revenue’s appeals, too, have to fail. All the appeals (ITA 461/2017, ITA 590/2017, ITA 82/2018 & ITA 526/2017) are consequently dismissed, without order on costs.
2. For detailed judgment, the decision dated 09.08.2018 in ITA 461/2017 may be referred to.
S. RAVINDRA BHAT
(JUDGE)
A.K. CHAWLA (JUDGE) AUGUST 9, 2018