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High Court of DelhiITA/164/2017

Pr. Commissioner Of Income Tax- 4 v. Holtech Consulting Pvt. Ltd.

2017-02-20Hon'Ble Mr. Justice S. Ravindra Bhat,Hon'Ble Mr. Justice Najmi Waziri1 pages

$~44 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 164/2017 PR. COMMISSIONER OF INCOME TAX- 4 ..... Appellant Through:

Mr. Zoheb Hossain, Advocate.

Versus

HOLTECH CONSULTING PVT. LTD.

..... Respondent Through:

Ms. Monika Ghai, Advocate.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R

% 20.02.2017 The only question of law urged by the Revenue is with respect to the commission paid by the assessee/respondent to its Directors. Having regard to the view expressed by this Court in ITA No.163/2017 (listed at Item No.43 today), no question of law arises. The appeal is, therefore, dismissed.

S. RAVINDRA BHAT, J.

NAJMI WAZIRI, J.

FEBRUARY 20, 2017 sb