The Pr. Commissioner Of Income Tax, Gurgaon v. Carrier Air-Conditioning And Refrigeration Ltd
High Court
04 Apr 2018 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Pr. Commissioner Of Income Tax, Gurgaon v. Carrier Air-Conditioning And Refrigeration Ltd
Date of order
04 Apr 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Pr. Commissioner Of Income Tax, Gurgaon v. Carrier Air-Conditioning And Refrigeration Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view thereof, the present appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
--ITA42018 (O&M)
-Date of decision: 04.04.2018
The Pr. Commissioner of Income Tax, Gurgaon
...Appellant
Versus
Carrier Air-Conditioning and Refrigeration Ltd.
...Respondent
CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICEHON’BLE MR. JUSTICE AVNEESH JHINGAN
Present:- Mr. Tajender K. Joshi, Advocate,
for the appellant.
* * * *
S.J. VAZIFDAR, C.J. (ORAL)
It is agreed that this appeal is covered by the
judgement of a Division Bench of this Court decided on 25.04.2016 (wrongly typed as 25.04.2006) in ITA No. 5 of 2016
titled as Principal Commissioner of Income Tax, Gurgaon Vs
M/s Carrier Air Conditioning and Refrigeration Limited. The questions of law are the same in both the appeals.
2. In view thereof, the present appeal is dismissed.
(S.J. VAZIFDAR)
CHIEF JUSTICE
(AVNEESH JHINGAN) JUDGE
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