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HIGH COURT OF DELHI
14.
14.
ITA 973/2015
PR.COMMISSIONER OFINCOME TAX (CENTRAL-2) Appellant
Through: Ms Suruchi Aggarwal, Senior Standing
Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel with Ms Radhika Gupta, Advocate.
PR.COMMISSIONER OFINCOME TAX (CENTRAL-2) Appellant
Through: Ms Suruchi Aggarwal, Senior Standing
Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel with Ms Radhika Gupta, Advocate.
VERSUS
COMPUTER ENGINEEmNG SERVICES INDIA (P)LTD Respondent
Through:
Through:
AND
16.
16.
ITA 975/2015
PR.COMMISSIONER OF INCOME TAX(CENTRAL-2) Appellant
Through: Ms Suruchi Aggarwal, Senior Standing
Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel with Ms Radhika Gupta, Advocate.
PR.COMMISSIONER OF INCOME TAX(CENTRAL-2) Appellant
Through: Ms Suruchi Aggarwal, Senior Standing
Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel with Ms Radhika Gupta, Advocate.
VERSUS
COMPUTER ENGINEERING SERVICESINDIA (P)LTD Respondent
Through
Through
CORAM:
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU ITA 973-975/2015 ^
2015:DHC:11428-DB
18.12.2015 CM No.31183/2015 in ITA 973/2015 CM No.31185/2015 in ITA 975/2015
2015:DHC:11428-DB
18.12.2015 CM No.31183/2015 in ITA 973/2015 CM No.31185/2015 in ITA 975/2015
ORDER
1. Allowed,subjectto alljust exceptions.
2. The application stands disposed of. ITA Nos.973/2015 & 975/2015
3. The tax effect in each ofthese appeals is below Rs.20,00,000/-. Counsel for the Revenue states that in terms of Circular No.21/2015 dated 10^^ December, 2015 issued by Central Board Direct Taxes ('CBDT'), these appeals are notpressed.
4. In any event on merits,these appeals require to be dismissed in terms of the decision dated 28'^ July, 2015 of this Court in ITA No.511/2015 {CommissionerofIncome Tax,(Central-II)v.P.D.Associates(P.)Ltd.).
5. The appeals are accordingly dismissed.
S.MURALIDHAR,J VIBHU BAKHRU,J