Principal Commissioner Of Income Tax, Delhi-4 v. M/S Mmtc Ltd.

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 508/2022 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-4 ..... Appellant Through:

Mr. Gaurav Gupta, SSC with Mr.

Shivendra Singh, Mr.

Puneett Singhal, JSCs, Ms.

Mahima Garg & Ms. Deepika Goyal, Advs.

versus M/S MMTC LTD.

..... Respondent Through:

Mr. Rohit Jain, Mr. Aniket D.

Agrawal & Mr.

Abhishek Singhvi, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 09.02.2024 Mr. Gupta, learned counsel appearing for the appellant, fairly concedes that the questions which are proposed for our consideration stand answered against the Revenue in light of the judgment rendered by the Supreme Court in South Indian Bank Ltd. vs Commissioner of Income Tax [(2021) 10 SCC 153].

Consequently, the appeal shall stand dismissed. YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

FEBRUARY 9, 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 16/12/2024 at 14:31:46