Tax-4 v. Gulbarga Ass0Ciates(P)Limited

$~.* IN THE HIGH COURT OF DELHI AT NEW DELHI 15 to 19 +ITA 145/2017 and CM No. 145/2017 and CM No. and CM No. CM No. No. 5386/2017PR. COMMISSIONER OF INCOME TAX-4 Ihrough Mr. Ashok Ashok Kumar, Advocate ITA 145/2017 and CM No. 145/2017 and CM No. and CM No. CM No. No. 5386/2017 TAX-4 ..... AppellantMr. Ashok Ashok Kumar, Advocate + versus GULBARGA ASS0CIATES(P)LIMITED ASS0CIATES(P)LIMITED RespondentThrough Mr. Prakash Kumar and Ms. RashmiSingh, Advocates WITH^^TA 149/2017 and CM No. 6057/2017 PR. COMMISSIONER OF INCOME TAX-4 Appellant Through versus GULBARGA ASSOCIATES (P)LIMITBD Respondent Through Mr. Prakash Kumar and Ms. RashmiSingh, Advocates + AND ITA 150/2017 and CM No. 6062/2017 PR. COMMISSIONER OF INCOME TAX-4 Appellant Through Mr. Ashok Kumar, Advocate versus GULBRGA ASSOCIATES (P)LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates + AND ITA 166/2017 and CM No.7341/2017 Signature Not Verified Digitally SignedBy:AMULYA + PR. COMMISSIONER OF INCOME TAX-IV Appellant Through Mr. Ashok Kumar, Advocate versusGULBARGA ASSOCIATES (?) LIMITED versusASSOCIATES (?) LIMITED (?) LIMITED LIMITED RespondentThrough Mr. Prakash Kumar and Ms. RashmiSingh, Advocates AND ITA 173/2017 and CM No. 7795/2017 PR. COMMISSIONER OF INCOME TAX.4 OF INCOME TAX.4 INCOME TAX.4 TAX.4 AppellantThrough Mr. Ashok Kumar, Advocateversus(P)LIMITED RespondentThrough Mr. Prakash Kumar and Ms. RashmiSingh, Advocates versusGULBRAGA ASSOCIATES (P)LIMITED CORAM: JUSTICE S. MURALIDHARJUSTICE NAJMIWAZIRI ORDER%17.04.2017 1. The issues raised by the Revenue in these appeals are answeredagainst it and in favour of the Assessee by the decision of this court inPrincipal Commissioner of Income Tax v. Nikki Drugs andChemicals P. Ltd., (2016), 386ITR 680 (Del).2. The as well as are appeals pending applications accordinglydismissed. S.MURALIDHAR, J NAW WAZIRI, J APRIL 17,2017/b