Tax -Central -1 v. Indian Farmers Fertilizer Cooperative Limited
High Court
12 Feb 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Tax -Central -1 v. Indian Farmers Fertilizer Cooperative Limited
Date of order
12 Feb 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Tax -Central -1 v. Indian Farmers Fertilizer Cooperative Limited, the High Court (2024) dismissed the appeal.
Decision: Accordingly, and following the decision rendered in the said matter, we dismiss the instant appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~44
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 109/2024 & CM APPL. 8353/2024 (delay)
THE PR. COMMISSIONER OF INCOME
TAX -CENTRAL -1
..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel.
versus
INDIAN FARMERS FERTILIZER COOPERATIVE LIMITED
..... Respondent Through: Mr. Mayank Nagi, Mr. Tarandeep Singh and Mrs. Husnal Syali Nagi, Advs.
%
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R
12.02.2024
Mr. Bhatia, learned counsel appearing for the appellant, fairly concedes that the issues proposed to be canvassed on this appeal stand concluded against the Revenue in light of the judgment rendered in PCIT vs.Era Infrastructure (India) Ltd. [(2022) SCC OnLine Del 2157].
Accordingly, and following the decision rendered in the said matter, we dismiss the instant appeal. The pending application also stands dismissed.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.FEBRUARY 12, 2024/RW
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