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HIGH COURT OF DELHI
10 and 11
10 and 11
ITA 755/2015
PR. COMMISSIONER OF INCOME TAX-4 Appellant
Through Mr. Ashok Kumar, Advocate
PR. COMMISSIONER OF INCOME TAX-4 Appellant
Through Mr. Ashok Kumar, Advocate
VERSUS
GULBARGA ASSOCIATES (P) LIMITED Respondent
Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates
With y YTA 756/2015 PR COMMISSIONER OF INCOME TAX-4 Appellant
Through Mr. Ashok Kumar, Advocate
Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates
With y YTA 756/2015 PR COMMISSIONER OF INCOME TAX-4 Appellant
Through Mr. Ashok Kumar, Advocate
VERSUS
GULBARGA ASSOCIATES (P) LIMITED Respondent
Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates
Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates
CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMIWAZIRI
ORDER o/„ 17.04.2017
JUDGMENT
1. The issues raised by the Revenue in these appeals are answered against it and in favour ofthe Assessee by the decision ofthis court in Principal Commissioner of Income Tax v. Nikki Drugs and Chemicals P. Ltd., (2016), 386ITR 680 (Del).
2. The appeals are accordingly dismissed.
APRIL 17,2017/b S.MURALIDHAR, J NAJrtjI WAZIRI, J