M/S Light Engineering Corporation v. Principal Commissioner Of Income Tax
High Court
26 Apr 2018 In favour of: Assessee
Forum / Bench
High Court · cmis
Parties
M/S Light Engineering Corporation v. Principal Commissioner Of Income Tax
Date of order
26 Apr 2018
Assessment year(s)
—
Outcome
Allowed
Case summary
In M/S Light Engineering Corporation v. Principal Commissioner Of Income Tax, the High Court (2018) allowed the appeal. The decision went in favour of the assessee.
Issue: Whether approved for reporting?[1] No.
Decision: As such, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandi, also to the present appeal, the same is disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
ITA No.14 of 2018
Date of decision: 26.04.2018
M/s Light Engineering Corporation Versus Principal Commissioner of Income Tax
… Appellant
…Respondent
Coram:
The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Sandeep Sharma, Judge.
Whether approved for reporting?[1] No.
For the Appellant : Mr. Vishal Mohan and Mr. Aditya Sood, Advocates. For the Respondents : Mr. Vinay Kuthiala, Senior Advocate with Mr. Diwan Singh Negi, Advocate.
Sanjay Karol, Acting Chief Justice(Oral)
Undisputedly , issues involved in the
present appeal already stand adjudicated by this Court in ITA No.20 of 2015, titled as M/s Stovekraft India V. Commissioner of Income Tax, decided on 28.11.2017.
…2…
2. As such, making the directions in M/s Stovekraft India (supra) applicable mutatis mutandi, also to the present appeal, the same is disposed of.
Pending application(s), if any, also stand disposed of accordingly.
(Sanjay Karol), Acting Chief Justice.
April 26, 2018 (K S)
(Sandeep Sharma), Judge.
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