Pr. Commissioner of Income Tax - 10 v. Mohini Originals

Delhi High Court · 15 Dec 2015 · 2015:DHC:11136-DB
S. Muralidhar; Vibhu Bakhru
ITA 937/2015; ITA 954/2015
tax appeal_dismissed Significant

AI Summary

The Delhi High Court dismissed the Revenue's appeals, holding that duty drawback is not includible in income for computing deduction under Section 10B of the Income Tax Act, 1961.

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HIGH COURT OF DELHI
21^
ITA 937/2015
PR. COMMISSIONER OFINCOME TAX - 10 Appellant
Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, j(inior
Standing Counsel , Mr Shikhar Garg arm Mr Sharad Agarwal, Advocates. \
VERSUS
MOHINI ORIGINALS Respondent
Through AND 22.
ITA 954/2015
PR. COMMISSIONER OF INCOME TAX - 10 Appellant
Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior
Standing Counsel , Mr Shikhar Garg and Mr ,Sharad Agarwal, Advocates.
VERSUS
MOHINI ORIGINALS Respondent
Through
CORAM:
JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU
15.12.2015
ORDER

1. The point urged by the Revenue in these appeals concerning the inclusion of duty drawback received in computing the deduction under Section lOB of ITA Nos.937 & 954 of2015 Page I of[2] 2015:DHC:11136-DB f \ the Income Tax Act, 1961 stands covered against the Revenue by the decision of this Court dated 13^ November, 2014 in ITA Nos.219 and 239 of 2014 (C/r V. Hritnik Exports Pvt. Ltd.). Accordingly, these appeals are dismissed.

S.MURALIDHAR, J VIBHU BAKHRU, J DECEMBER 15, 2015 MK ITA Nos.937 &954 of2015 page 2of[2]