Ajpellant v. Deputy Commissioner Of Income Tax Circle 3(1
High Court
22 Apr 2015 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Ajpellant v. Deputy Commissioner Of Income Tax Circle 3(1
Date of order
22 Apr 2015
Assessment year(s)
—
Outcome
Allowed
Case summary
In Ajpellant v. Deputy Commissioner Of Income Tax Circle 3(1, the High Court (2015) allowed the appeal. The decision went in favour of the assessee.
Decision: The appeals are allowed in the above terms.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$-40&41
* IN THE HIGH COURT OF DELHI AT NEW DELHI
•
ITA 520/2013
ITA 520/2013ITA 523/2013
•
II
CANON INDIA PRIVATE LIMITED
.....Ajpellant
ThroughMr. Mukesh Butani, Mr. Vishäl Kairaand Mr. Vrinda Tuishan, Advs!.
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1:)
.....RespondentThroughMr. N P Sahni, Sr. standing counselwith Mr. Nitin Gulati, Adv.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE R.K.GAUBAORDER22.04.2015
In these two appeals, the common order of the ITAT dated 03.05.2013• is impugned by the assessee, who urges that the treatment of its distributorexpenses by the ITAT was erroneous. The ITAT had relied upon its specialbench ruling in LG Electronics India Pvt. Ltd. V. ACIT (ITA No.5140/DEL/201 1 reported in (2013) 152 TTJ (Del)(SB)273). In the light ofthe decision of the Division Bench of this Court in [Sony Ericsson Mobile]Communications India Pvt. Ltd. V. commissioner of Income Tax [(I±A No.]16/2014 decided on [16th ][March, 2015), the specific issue stands covered in]favour of the assessee. The question of law accordingly is answered in
favour of the assessee. The matter is consequently remitted to the ITAT forconsideration. Parties shall appear before the ITAT on 10.07.2015.
The appeals are allowed in the above terms.
BRAT, J
APRIL 22, 2015VU
CR.K. UBA, J
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue