Principal Commissioner Of Income Tax, Delhi-8 v. Samsung India Electronics Ltd

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 4 + ITA 502/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-8.... Appellant Through: Mr Rahul Kaushik, Senior Standing Counsel versus SAMSUNG INDIA ELECTRONICS LTD. ..... Respondent Through:Mr Himanshu S. Sinha and Mr Manav Jain, Advocates CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH O R D E R% 28.07.2017 CM 24202/2017 (exemption) 1. Allowed, subject to all just exceptions. CMs 24203-24204/2017 (delay in filing & re-filing) 2. The delay of 31 days in filing and 21 days in re-filing the appeal is condoned. The applications are disposed of. ITA 502/2017 3. This appeal by the Revenue is directed against the order dated 30[th]September passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 1835/Del./2011 for the Assessment Year (‘AY’) 2003-2004. 4. The issues raised by the Revenue in this appeal already answered by this Court in favour of the Assessee and against the Revenue by this Court’sorder dated 31[st] October, 2016 in ITA No.642/2016, the order dated 18[th]April, 2017 passed in ITA No.305/2017 and the order dated 15[th] May 2017 in ITA No. 374 of 2017. 5. No substantial question of law arises. The appeal is dismissed. S.MURALIDHAR, J JULY 28, 2017 rd PRATHIBA M. SINGH, J