In The Commissioner Of Income Tax-4 v. M/S H & S Software Development And Knowledgemanagement Centre Pvt. Ltd, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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*IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 1121/2017
THE COMMISSIONER OF INCOME TAX-4..... AppellantThrough:Mr. Ruchir Bhatia, Adv.
versus
M/S H & S SOFTWARE DEVELOPMENT AND KNOWLEDGEMANAGEMENT CENTRE PVT. LTD...... RespondentThrough:None.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE SANJEEV SACHDEVAO R D E R
%08.12.2017
The Revenue’s appeal is directed against the order extendingthe interim relief of stay. It is contended that the order is contrary toSection 254(2A).This issue is covered against the Revenue asdecided in in terms of the decision in “Pepsi Foods Pvt. Ltd. Vs. ACIT(2015) 376 ITR 87 (Del.).
The appeal is, therefore, dismissed.
S. RAVINDRA BHAT, J
DECEMBER 08, 2017‘rs’
SANJEEV SACHDEVA, J
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