The Commissioner Of Income Tax - International Taxation -3 v. The Chancellor, Masters And Scholars Of The University Of Cambridge D
High Court
19 Mar 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax - International Taxation -3 v. The Chancellor, Masters And Scholars Of The University Of Cambridge D
Date of order
19 Mar 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax - International Taxation -3 v. The Chancellor, Masters And Scholars Of The University Of Cambridge D, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.Consequently, these appeals shall stand dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~28 & 29
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 318/2023
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3
..... Appellant Through: Mr. Ruchir Bhatia, SSC.
versus
THE CHANCELLOR, MASTERS AND SCHOLARS OF THE UNIVERSITY OF CAMBRIDGE D ..... Respondent
..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh and Mr. Himanshu Aggarwal, Advs.
29
+ ITA 319/2023
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3
..... Appellant
Through: Mr. Ruchir Bhatia, SSC.
versus
THE CHANCELLOR, MASTERS AND SCHOLARS OF THE UNIVERSITY OF CAMBRIDGE
..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh and Mr. Himanshu Aggarwal, Advs.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAVO R D E R% 19.03.2024
1.Mr. Bhatia, learned counsel appearing for the appellants, does
not dispute that the issues sought to be canvassed before us on these appeals stand concluded against them in light of the judgment rendered by the Supreme Court in Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax and Anr. [(2022) 3 SCC 321].
2.Insofar as question 2.2 is concerned, Mr. Bhatia fairly concedes that the aforesaid issue was not raised before the Income Tax Appellate Tribunal and consequently cannot possibly be canvassed before us.
3.Consequently, these appeals shall stand dismissed.
YASHWANT VARMA, J
MARCH 19, 2024/kk
PURUSHAINDRA KUMAR KAURAV, J
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