Pr. Commiossioner Of Income Tax-6, New Delhi v. Ntpc Sail Power Co. Pvt. Ltd

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 341/2019 PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI..... Appellant Through:

Mr Ruchir Bhatia, Senior Standing Counsel for the Revenue.

versus NTPC SAIL POWER CO. PVT. LTD. ..... Respondent Through:

Mr K.N. Ahuja, Advocate.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

O R D E R

% 08.08.2019 1.The Revenue is in appeal against an order dated 14th September, 2018 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.5299/Del./2015 for the Assessment Year ('AY') 2012-13. 2.The issue urged by the Revenue concerning disallowance of additional depreciation stands answered in favour of the Assessee and against the Revenue by this Court in Principal Commissioner of Income Tax v NTPC Sail Power Co. Power Ltd. (2019) 103 taxman.com 398 (Del.), which was for AY 2011-12. Accordingly, the present appeal is dismissed. S. MURALIDHAR, J.

TALWANT SINGH, J.

AUGUST 08, 2019 rd