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The Commissioner Of Income Tax - Exemption v. Phd Chamber Of Commerce And Industry

High Court 15 Apr 2019 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

15 Apr 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Commissioner Of Income Tax - Exemption v. Phd Chamber Of Commerce And Industry, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 11 case law →

$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 382/2019 & CM APPL. 17658/2019 THE COMMISSIONER OF INCOME TAX - EXEMPTION ..... Appellant Through : Mr. Ruchir Bhatia, Sr. Standing Counsel. versus PHD CHAMBER OF COMMERCE AND INDUSTRY ..... Respondent Through : Mr. Prakash Kumar and Ms. Rashmi Sinha, Advocates. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN O R D E R % 15.04.2019 Issue sought to be urged in this case is for grant of exemption under Section 11 of the Income Tax Act. This issue, which is sought to be questioned by the Revenue, is covered in the cases of assessee itself in another previous order, i.e, PHD Chamber of Commerce and Industry vs. Department of Income Tax-Exemptions, (2013) 357 ITR 296 (Delhi). The Tribunal appears to have followed the reasoning in that case. No question of law arises. The appeal is dismissed. S. RAVINDRA BHAT, J APRIL 15, 2019/mk PRATEEK JALAN, J

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