Of Income v. Sahara India Financialcorporation Ltd

$-10, 11, 13, 15 to 24*IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 444/2017+ITA 445/2017+ITA 447/2017+ITA 449/2017+ITA 450/2017+ITA 451/2017+ITA 452/2017+ITA453/201'^+ITA 454/20h+ITA 455/2017+• ITA 456/2017+ITA 457/2017+ITA 458/2017 PRINCIPALCOMMISSIONERTAX (CENTRAL)- 1 OF INCOME Appellant Through:Mr. Sanjay Kumar and Mr. RahulKaushik, Advocates. versus SAHARA INDIA FINANCIALCORPORATION LTD., Respondent Through :Mr. Satyen Sethi and Mr. Arta TranaPanda, Advocates. CORAM:JUSTICE S.MURALIDHARJUSTICE PRATHIBA M. SINGH ORDER%21.07.2017 CM No.22471/2017(exemption)CM No.22472/2017(exemption)CM No.22474/2017(exemption) ITA No.444/2017ITA No.445/2017ITA No.447/2017 a- CM No.22476/2017(exemption)ITA No.449/2017CM No.22477/2017(exemption) ITA No.450/2017CM No.22478/2017(exemptionVITANo.452/2017CM No.22479/2017(exemption)ITA No.453/2017CM No.22480/2017(exemption) ITA No.454/2017CM No.22481/2017(exemption)ITA No.455/2017CM No.22482/2017(exemption) ITA No.456/2017CM No.22483/2017(exemption)ITA No.457/2017CM No.22484/2017(exemption) ITA No.458/2017 1. Allowed, subject to all just exceptions. ITA444/2017.ITA445/2017,ITA447/2017.ITA449/2017,ITA450/2017. ITA 451/2017. ITA 452/2017. ITA 453/2017. ITA 454/2017,ITA 455/2017. ITA 456/2017. ITA 457/2017«& ITA 458/20172. These appeals under Section 260A of the Income Tax Act, 1961 aredirectedagainstthe impugnedorderdated 13^December2016passedby theIncome Tax Appellate Authority ('ITAT') by which the appeals of theRevenue were dismissed. 3. The questionof law urged in these appeals stands answeredagainsttheRevenue by the decisionsofthis Court dated 20^^^ September2012 in ITANos. 637 of 2011 etc {CIT v. Sahara India Financial Corporation Ltd.)and ITA Nos. 846 of 2011 etc. {CITy. Sahara India Mutual Benefit Co.Ltd.). Consequently,these appealsare dismissed. JULY 21, 2017/JA: S.MURALIDHAR,J -^oAjlU'PRATHIBAM. SllSfdil,J