Case Law › High Court › Principal Commissioner Of Income Tax, De...

Principal Commissioner Of Income Tax, Delhi-8 v. Swarovski India Pvt. Ltd

High Court 18 Jul 2017 In favour of: Revenue

Forum / Bench

High Court · dhcdb

Parties

Date of order

18 Jul 2017

Assessment year(s)

—

Outcome

Allowed

Case summary

In Principal Commissioner Of Income Tax, Delhi-8 v. Swarovski India Pvt. Ltd, the High Court (2017) allowed the appeal. The decision went in favour of the Revenue.

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 DELHI AT NEW DELHI8 & 9 + W.P.(C) 5813/2017 & CM 24193/2017 (stay) PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-8.... Petitioner Through: Mr Rahul Kaushik, Senior Standing Counsel Versus SWAROVSKI INDIA PVT. LTD. ..... Respondent Through: Mr Kamal Sawhney, Mr Shiker Garg, Mr Prashant Meharchandani, Advocates + W.P.(C) 5814/2017 & CM 24195/2017 (stay) PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-8, ..... Petitioner Through:Mr Rahul Kaushik, Senior Standing Counsel Versus SAMSUNG INDIA ELECTRONICS PVT. 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% 18.07.2017 CM 24194/2017 (exemption) in W.P.(C) 5813/2017 CM 24196/2017 (exemption) in W.P.(C) 5814/2017 1.Allowed, subject to all just exceptions. W.P.(C) No.5813 and 5814 of 2017 Page 1 of 2. W.P.(C) 5813/2017 & CM 24193/2017 (stay)W.P.(C) 5814/2017 & CM 24195/2017 (stay) 2.The question of law urged by the Revenue in these writ petitions is covered against the Revenue by the decision of the Court in Pepsi Foods P. Ltd. v. Assistant Commissioner of Income-Tax [2015] 376 ITR 87 (Del). 3.The writ petitions are accordingly dismissed. 4. The CMs also stand dismissed. S.MURALIDHAR, J JULY 18, 2017 Rd PRATHIBA M. SINGH, J W.P.(C) No.5813 and 5814 of 2017

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ Get help with an income-tax notice → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.