Mr Ruchir Bhatia, Senior Standing Counsel For The Revenue v. Ntpc Sail Power Co. Pvt. Ltd
High Court
08 Aug 2019 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Mr Ruchir Bhatia, Senior Standing Counsel For The Revenue v. Ntpc Sail Power Co. Pvt. Ltd
Date of order
08 Aug 2019
Assessment year(s)
2011-12
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Mr Ruchir Bhatia, Senior Standing Counsel For The Revenue v. Ntpc Sail Power Co. Pvt. Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the present appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI1 + ITA 341/2019
PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI..... Appellant Through: Mr Ruchir Bhatia, Senior Standing
Mr Ruchir Bhatia, Senior Standing Counsel for the Revenue.
versus
NTPC SAIL POWER CO. PVT. LTD. ..... Respondent Through: Mr K.N. Ahuja, Advocate.
CORAM:JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH
O R D E R% 08.08.2019
1.The Revenue is in appeal against an order dated 14[th] September, 2018 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.5299/Del./2015 for the Assessment Year (‘AY’) 2012-13.
2.The issue urged by the Revenue concerning disallowance of additional depreciation stands answered in favour of the Assessee and against the Revenue by this Court in Principal Commissioner of Income Tax v NTPC Sail Power Co. Power Ltd. (2019) 103 taxman.com 398 (Del.), which was for AY 2011-12. Accordingly, the present appeal is dismissed.
S. MURALIDHAR, J.
AUGUST 08, 2019
rd
TALWANT SINGH, J.
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