The Commissioner Of Income Tax - International Taxation -3 v. Raytheon Company

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 51/2024 & CM APPL. 3710/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through:

Mr. Ruchir Bhatia, Sr. Standing Counsel with Ms. Deeksha Gupta, Advs.

versus RAYTHEON COMPANY ..... Respondent Through:

Mr. Nageswar Rao and Ms.

Viyushti Rawat, Advs.

CORAM:

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

O R D E R

% 22.01.2024 Mr. Bhatia, learned counsel representing the appellant fairly concedes that the issues which arise from the order of the Income Tax Appellate Tribunal stand concluded against the Revenue in light of the judgment rendered by the Supreme Court in Director of Income-Tax, New Delhi vs. Mitsubishi Corporation [2021 SCC OnLine SC 736]. In view of the aforesaid, the appeal along with pending application shall stand dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

JANUARY 22, 2024/neha 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 06/06/2024 at 14:42:57