Pr. Commissioner of Income Tax - 18 v. M/S. N. S. Software

Delhi High Court · 13 Sep 2017 · 2017:DHC:8945-DB

S. Muralidhar; Prathiba M. Singh

ITA 790/2017 & ITA 795/2017

2017:DHC:8945-DB

tax appeal_dismissed Significant

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The Delhi High Court dismissed the income tax appeals relying on binding precedents in Pepsi Food Pvt. Ltd. and RRJ Securities Ltd., upholding the orders in favor of the respondent firm.

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I
$-32 & 37 HIGH COURT OF DELHI
ITA 790/2017 & ITA 795/2017
PR. COMMISSIONER OF INCOME TAX - 18 Appellant
Through: Mr. Zoheb Hossain, Senior Standing Counsel.

VERSUS

M/S. N. S. SOFTWARE (FIRM) Respondent
Through: None.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH
13.09.2017 In view of the decisions of this Court inPepsiFoodPvt. Ltd. v. Assistant
Commissioner ofIncome Tax (2015) 376 ITR 87(Del) and Commissioner ofIncome Tax v. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), these appeals are dismissed.
SEPTEMBER 13, 2017 dk S.MURALIDHAR, J PRATHIBA M. SINGH, J
2017:DHC:8945-DB

JUDGMENT

Pr. Commissioner of Income Tax - 18 v. M/S. N. S. Software

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