The Commissioner Of Income Tax -Exemption v. Phd Chamber Of Commerce And Industry. Respondent Through: None
High Court
09 Mar 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax -Exemption v. Phd Chamber Of Commerce And Industry. Respondent Through: None
Date of order
09 Mar 2018
Assessment year(s)
2012-2013
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax -Exemption v. Phd Chamber Of Commerce And Industry. Respondent Through: None, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: In these circumstances, there is no merit in the appeal; it is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~12
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 280/2018
THE COMMISSIONER OF INCOME TAX -EXEMPTION
..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing Counsel.
Versus
PHD CHAMBER OF COMMERCE AND INDUSTRY. Respondent Through: None.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R% 09.03.2018
The appellant is aggrieved by the order of the Income Tax Appellate Tribunal (ITAT) which granted the exemption for Assessment Year 2012-2013 under Section 11 read with Section 2(15) of the Income Tax Act. At the outset, this Court notices that the circumstances in the present case are not different from those in the case of PHD Chamber of Commerce and Industry vs. Department of Income Tax-Exemptions, (2013) 357 ITR 296 (Delhi) which upheld an order of the ITAT, favouring the assessee.
In these circumstances, there is no merit in the appeal; it is accordingly dismissed.
S. RAVINDRA BHAT, J
MARCH 09, 2018
rk
A. K. CHAWLA, J
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