> v. M/S Metro Institute Of Medical Science Pvt. Ltd

$~40 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 30/2024 & CM APPL. 1738/2024PR. COMMISSIONER OF INCOME TAX, CENTRAL,GURGAON..... Appellant ..... Appellant Through:Mr.Puneet Rai, Sr.SC withMr.Ashvini Kumar andMr.Rishabh Nangia, Advs. versus M/S METRO INSTITUTE OF MEDICAL SCIENCE PVT.LTD...... Respondent Through:Mr.Artatrana Panda andMr.Satyen Sethi, Advs. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMARKAURAV O R D E R%11.01.2024 CM APPL. 1737/2024 (Exemption) Allowed, subject to all just exceptions. Application is disposed of. ITA 30/2024 & CM APPL. 1738/2024 1.The solitary question which is raised in the instant appealpertains to the additions which were made in terms of the provisionscontained in Section 14A of the Income Tax Act, 1961 [“Act”]. 2.The Income Tax Appellate Tribunal [“ITAT”] while dealingwith the aforesaid question has taken note of the judgment rendered bythis Court in Pr. CIT vs. M/s Era Infrastructure (India) Ltd. [2022SCC Online Del 2157]. 3.In view of the aforesaid and following that decision and theview expressed by the Court in Era Infrastructure, we find that the appeal raises no substantial question of law. 4.Consequently, the appeal along with pending application shallstand dismissed on the aforesaid terms. YASHWANT VARMA, J. PURUSHAINDRA KUMAR KAURAV, J. JANUARY 11, 2024/MJ