Ita/819/2016 Of The Principal Commissioner Of Income-Tax-7 v. Ptc India Ltd
High Court
14 Dec 2016 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Ita/819/2016 Of The Principal Commissioner Of Income-Tax-7 v. Ptc India Ltd
Date of order
14 Dec 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/819/2016 Of The Principal Commissioner Of Income-Tax-7 v. Ptc India Ltd, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: No substantial question of law, therefore, arises; the appeals are dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~3&4
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 819/2016 & ITA 820/2016, CM APPL.43363/2016 (12.12.2016) THE PRINCIPAL COMMISSIONER OF INCOME-TAX-7
..... Appellant
Through: Mr. Sanjay Kumar, Jr. Standing Counsel.
versus
PTC INDIA LTD.
..... Respondent
Through: Mr. Salil Kapoor and Mr. Sanat Kapoor, Advocates.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI
%
O R D E R14.12.2016
This matter is taken up today, as 12.12.2016, when it was originally listed, was declared a holiday on account of Id-E-Milad.
The question of law sought to be urged in these appeals by the revenue under Section 260A of the Income Tax Act had been settled by the decision of this Court in Maxopp Investments Ltd. v. CIT, (2012) 347 ITR 272 (Del.).
No substantial question of law, therefore, arises; the appeals are dismissed.
S. RAVINDRA BHAT, J
DECEMBER 14, 2016/vikas/
NAJMI WAZIRI, J
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