R.h. Laboratories v. Commissioner Of Income Tax

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No. 38/2017 Decided on: 30.03.2021 R.H. Laboratories ...…appellant Versus Commissioner of Income Tax …… respondent ………………………………………………………………………… Coram Hon’ble Mr Justice Ravi Malimath, JudgeHon’ble Ms. Justice Jyotsna Rewal Dua, Judge.Whether approved for reporting?[1] For the appellant : Mr. Deepak Aggarwal, Advocate. For the respondent : Mr. Vinay Kuthiala, Sr. Advocatewith Ms. Vandana Kuthiala, Advocate. (Through video conferencing) Ravi Malimath, Judge (Oral) Both learned counsels for the parties submit that the question of law, which arises for consideration in thisappeal, is covered by the judgment of the Hon’ble Supreme Court in the case of Principal Commissioner of Income Tax, Shimla Vs. Aarham Softronics, reported in 2020 (11) SCC 551. 1Whether reporters of the local papers may be allowed to see the judgment? 2.In view of the submission made, the instantappeal is disposed off. The question of law is answered infavour of the assessee and against the revenue in terms of theaforesaid judgment. Pending miscellaneous application(s), isdisposed off, accordingly. ( Ravi Malimath ) Judge March 30, 2021 (rohit) ( Jyotsna Rewal Dua )Judge