Pr. Commissioner Of Income Tax-4 v. Gulbarga Associates(P)Limited

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IN THE HIGH COURT OF DELHI AT NEW DELHI

15 to 19 + ITA 145/2017 and CM No. 5386/2017 PR. COMMISSIONER OF INCOME TAX-4 ..... Appellant Ihrough Mr. Ashok Kumar, Advocate versus GULBARGA ASS0CIATES(P)LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates WITH ^^TA 149/2017 and CM No. 6057/2017 + PR. COMMISSIONER OF INCOME TAX-4 Appellant Through versus GULBARGA ASSOCIATES (P)LIMITBD Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates AND ITA 150/2017 and CM No. 6062/2017 + PR. COMMISSIONER OF INCOME TAX-4 Appellant Through Mr. Ashok Kumar, Advocate versus GULBRGA ASSOCIATES (P)LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates AND ITA 166/2017 and CM No.7341/2017 + By:AMULYA

PR. COMMISSIONER OF INCOME TAX-IV Appellant Through Mr. Ashok Kumar, Advocate versus GULBARGA ASSOCIATES (?) LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates AND ITA 173/2017 and CM No. 7795/2017 + PR. COMMISSIONER OF INCOME TAX.4 Appellant Through Mr. Ashok Kumar, Advocate versus GULBRAGA ASSOCIATES (P)LIMITED Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMIWAZIRI

ORDER

% 17.04.2017 1.

The issues raised by the Revenue in these appeals are answered against it and in favour of the Assessee by the decision of this court in Principal Commissioner of Income Tax v. Nikki Drugs and Chemicals P. Ltd., (2016), 386ITR 680 (Del).

2.

The appeals as well as pending applications are accordingly dismissed.

S.MURALIDHAR, J NAW WAZIRI, J APRIL 17,2017/b