Principal Commissioner Of Income Tax(International Taxation)-1 v. M/S Comptel Oyj

$~1 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA No. 598/2017 PRINCIPAL COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)-1..... AppellantThrough:Mr. Sanjay Kumar, Advocate. versus M/S COMPTEL OYJ. ..... Respondent Through:Mr. Prakash Kumar, Advocate. CORAM: JUSTICE S.MURALIDHARJUSTICE PRATHIBA M. SINGH % O R D E R11.09.2017 1. This is an appeal under Section 260A of the Income Tax Act, 1961(‘Act’) by the Revenue against the order dated 3[rd]February 2017 passed bythe Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 3988/Del/2016 forthe Assessment Year (‘AY’) 2010-11. 2. The question urged by the Revenue in the present appeal also arose inITA No. 898/2016 filed by the Revenue. The said ITA No.898/2016 hasbeen dismissed by this Court by order dated 19[th]December 2016. The Courtwas of the view that no substantial question of law arose for consideration. 3. For the reasons stated in the said order dated 19[th]December 2017, the ITA 598/2017 present appeal is also dismissed as, in the considered view of the Court, nosubstantial question of law arises in the present appeal as well. S. MURALIDHAR, J. SEPTEMBER 11, 2017dk PRATHIBA M. SINGH, J.