In The Pr. Commissioner Of Income Tax-4 v. Gap International Sourcing (India) Pvt. Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed, without any order as to costs.
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 970/2018
THE PR. COMMISSIONER OF INCOME TAX-4..... AppellantThrough:Mr.Ruchir Bhatia, Adv.
versus
GAP INTERNATIONAL SOURCING (INDIA) PVT. LTD.
..... Respondent
Through:Adv. (appearance not given)
CORAM:HON'BLE MR. JUSTICE SANJIV KHANNAHON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANIO R D E R%07.12.2018
Learned counsel for the parties submit that the issue raised in thepresent appeal is covered against the Revenue in terms of the decision in thecase of the assessee in ITA No.1033/2017 vide order dated 10.04.2018 readwith Order dated 11.10.2018.
As the issue is covered, no substantial question of law arises forconsideration.
The appeal is dismissed, without any order as to costs.
SANJIV KHANNA, J.
DECEMBER 07, 2018/neelam
ANUP JAIRAM BHAMBHANI, J.
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