The Commissioner Of Income Tax - International Taxation -3 v. The Chancellor, Masters And Scholars Of The University Of Cambridge D
$~28 & 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 318/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through:
Mr. Ruchir Bhatia, SSC.
versus THE CHANCELLOR, MASTERS AND SCHOLARS OF THE UNIVERSITY OF CAMBRIDGE D ..... Respondent Through:
Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh and Mr. Himanshu Aggarwal, Advs.
+ ITA 319/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through:
Mr. Ruchir Bhatia, SSC.
versus THE CHANCELLOR, MASTERS AND SCHOLARS OF THE UNIVERSITY OF CAMBRIDGE ..... Respondent Through:
Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh and Mr. Himanshu Aggarwal, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R
% 19.03.2024 1.
Mr. Bhatia, learned counsel appearing for the appellants, does The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/03/2024 at 12:18:23
not dispute that the issues sought to be canvassed before us on these appeals stand concluded against them in light of the judgment rendered by the Supreme Court in Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax and Anr. [(2022) 3 SCC 321].
2.
Insofar as question 2.2 is concerned, Mr. Bhatia fairly concedes that the aforesaid issue was not raised before the Income Tax Appellate Tribunal and consequently cannot possibly be canvassed before us.
3.
Consequently, these appeals shall stand dismissed. YASHWANT VARMA, J PURUSHAINDRA KUMAR KAURAV, J MARCH 19, 2024/kk The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/03/2024 at 12:18:23