Pr. Commissioner Of Income-Tax-6, New Delhi v. Ntpc Electric Supply Company Ltd
High Court
25 Apr 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income-Tax-6, New Delhi v. Ntpc Electric Supply Company Ltd
Date of order
25 Apr 2018
Assessment year(s)
2009-10
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income-Tax-6, New Delhi v. Ntpc Electric Supply Company Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~104
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 486/2018
PR. COMMISSIONER OF INCOME-TAX-6, NEW DELHI
..... Appellant Through: Mr. Asheesh Jain, Sr. Standing Counsel. versus
NTPC ELECTRIC SUPPLY COMPANY LTD. ..... Respondent Through: Mr. Pranjal Srivastava, Advocate.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE VINOD GOEL O R D E R
% 25.04.2018
The Revenue‟s challenge in this appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter „the Act‟) is with respect to an order of the Income Tax Appellate Tribunal regarding taxability of interest income derived by the assessee (NTPC Electric Supply Company Ltd.).
The Court notices that for another Assessment Year i.e. A.Y. 2009-10, the ITAT‟s decision was upheld by this Court in the case of „Pr. Commissioner of Income Tax-6 vs. NTPC Electric Supply Company Ltd.‟, ITA No.511/2017 (decided on 22.08.2017). Consequently, no question of law arises.
The appeal is dismissed.
S. RAVINDRA BHAT, J
APRIL 25, 2018/nn
VINOD GOEL, J
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