In Commissioner Of Income Tax v. M/S Frostair P.ltd, the High Court (2012) allowed the appeal. The decision went in favour of the Revenue.
Decision: The present appeal is allowed in view of the separate judgment passed today i.e.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
*
IN THE HIGH COURT OF DELHI AT NEW DELHI
RESERVED ON: 01.08.2012
PRONOUNCED ON: 24.08.2012
+ ITA 1638/2006
COMMISSIONER OF INCOME TAX ..... Appellant
Through: Mr. Sanjeev Sabharwal, Sr. Standing Counsel.
versus
M/S FROSTAIR P.LTD
..... Respondent
Through: Dr. Rakesh Gupta, Ms. Rani Kiyala and Mr. Piyush Singh, Advocates.
CORAM:
MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR
MR. JUSTICE S.RAVINDRA BHAT
%
1. The present appeal is allowed in view of the separate judgment passed today i.e. 24.08.2012 in ITA No. 183/2002 titled CIT-IV Vs. M/s Frostair P. Ltd.
S. RAVINDRA BHAT
(JUDGE)
AUGUST 24, 2012
R.V. EASWAR
(JUDGE)
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.