Delhi v. Wave Infratech (P) Ltd
High Court
22 May 2018 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Delhi v. Wave Infratech (P) Ltd
Date of order
22 May 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Delhi v. Wave Infratech (P) Ltd, the High Court (2018) dismissed the appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~105 & 106
IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 621/2018 & CM APPL 21435/2018+ ITA 622/2018+ ITA 622/2018
PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, NEW
DELHI ..... Appellant
Through Mr.Asheesh Jain, Sr.Standing Counsel with Mr.Sharukh Ejaz, Advocate.
versus
WAVE INFRATECH (P) LTD.
..... Respondent Through Ms.Ananya Kapoor and Mr.Salil
Kapoor, Advocates.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 22.05.2018
The Revenue’s appeals under Section 268 challenge an order of the Income Tax Appellate Tribunal (ITAT) on the issue of disallowance made under Section 14A of the Income Tax Act, 1961. This Court notices that the ITAT had relied upon the decision of this Court in Cheminvest Ltd. Vs. Commissioner of Income Tax 378 ITR 33 (Delhi). No such question of law arises.
Appeals are dismissed.
S. RAVINDRA BHAT, J
MAY 22, 2018/ndn
A. K. CHAWLA, J
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