Ita/921/2017 Of The Pr. Commissioner Of Income Tax -3 v. Evalueserve.com Pvt. Ltd
High Court
31 Oct 2017 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Ita/921/2017 Of The Pr. Commissioner Of Income Tax -3 v. Evalueserve.com Pvt. Ltd
Date of order
31 Oct 2017
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/921/2017 Of The Pr. Commissioner Of Income Tax -3 v. Evalueserve.com Pvt. Ltd, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~22
*IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 921/2017THE PR. COMMISSIONER OF INCOME TAX -3 ..... AppellantThrough:Mr. Ruchir Bhatia with Mr. GauravKhetrapal, Advocates.
versus
EVALUESERVE.COM PVT. LTD...... RespondentThrough:Ms. Ananya Kapoor, Advocate.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE SANJEEV SACHDEVAO R D E R%31.10.2017
ITA 921/2017 & CM No.39113/2017 (for condonation of delay inre-filing the appeal)
The only ground on which the Revenue claims to be aggrievedis the exclusion of Mold-Tek Technologies Ltd. which providesengineering design, detailing services, website design services etc.The assessee provides back-office research services in the IT Sector.
Being a pure question of fact, the findings of the ITAT, in theopinion of this Court, cannot be looked into or faulted under Section260A of the Income Tax Act.
The appeal is, therefore, dismissed.
S. RAVINDRA BHAT, J
OCTOBER 31, 2017/st
SANJEEV SACHDEVA, J
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