Ita/123/2005 Of Commr. Of Income Tax-Ii, Chd v. M/S Philips India Ltd
High Court
05 Sep 2016 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/123/2005 Of Commr. Of Income Tax-Ii, Chd v. M/S Philips India Ltd
Date of order
05 Sep 2016
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/123/2005 Of Commr. Of Income Tax-Ii, Chd v. M/S Philips India Ltd, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
I N THE HI GH COURT OF PUNJAB AND HARYANA ATCHANDI GARH
--I TA 123 2005 ( O&M)-Dat e of deci si on: 05. 09. 2016
Commi ssi oner of I ncome Tax- I I , Chandi gar h
Ver sus
. . . Appel l ant
M/ s Phi l i ps I ndi a Li mi t ed
. . . Respondent
CORAM: HON’ BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CEHON’ BLE MR. JUSTI CE DEEPAK SI BAL
Pr esent : -Ms. Ur vashi Dhugga, Advocat e,f or t he appel l ant .
None f or t he r espondent .
* * * *
S. J. VAZI FDAR, C. J. ( ORAL)
Lear ned counsel appear i ng on behal f of t he appel l antf ai r l y st at es t hat t he quest i ons r ai sed i n t hi s appeal ar el i abl e t o be answer ed agai nst t he r evenue i n vi ew of t hej udgement of t he Supr eme Cour t i n Commi ssi oner of I ncome Tax Vs.Tul syan NEC Lt d. ( 2011) 49 DTR Judgement s 1292.The appeal i s accor di ngl y di smi ssed.
( S. J. VAZI FDAR)CHI EF JUSTI CE
( DEEPAK SI BAL)JUDGE
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