The Commissioner Of Income Tax - Exemption v. Ernet India

$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 440/2019 THE COMMISSIONER OF INCOME TAX - EXEMPTION ..... Appellant Through : Sh. Puneet Rai, Jr. Standing Counsel. versus ERNET INDIA ..... Respondent Through : Sh. Neeraj Jain and Sh. Aniket. D.

Agrawal, Advocates.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R

% 30.04.2019 The Revenue's appeal complains of wrongful application of the law pertaining to interpretation of Section 2(15) and 12AA of the Income Tax Act, 1961.

At the outset, this Court notices that for another year, the Revenue's appeal - being Commissioner of Income Tax-Exemption v. ERNET India [ITA 642/2018, decided on 28.05.2018] was dismissed applying the ratio of GS1 India v. Director General of Income Tax (2014) 360 ITR 138. Consequently, no question of law arises. The appeal is accordingly dismissed.

S. RAVINDRA BHAT, J PRATEEK JALAN, J APRIL 30, 2019/ajk