High Court of DelhiITA/992/2005

The Commissioner Of Income Tax v. M/S P.N.B.Housing Finance Ltd.

2019-07-02Hon'Ble Dr. Justice S.Muralidhar,Hon'Ble Mr. Justice Talwant Singh2 pages

$~R-24 to 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 992/2005 THE COMMISSIONER OF INCOME TAX ..... Appellant Through:

Mr. Shailendera Singh & Ms. Vibhooti Malhotra, Advocates versus M/S P.N.B. HOUSING FINANCE LTD..

..... Respondent Through:

None + ITA 173/2006 THE COMMISSIONER OF INCOME TAX ..... Appellant Through:

Mr. Shailendera Singh & Ms. Vibhooti Malhotra, Advocates versus M/S PNB HOUSING FINANCE LTD..

..... Respondent Through:

None + ITA 184/2006 THE COMMISSIONER OF INCOME TAX ..... Appellant Through:

Mr. Shailendera Singh & Ms. Vibhooti Malhotra, Advocates versus M/S PNB HOUSING FINANCE LTD..

..... Respondent Through:

None

CORAM:

JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

O R D E R

% 02.07.2019

1. In view of the decision dated 19th July 2007 of the Supreme Court in Commissioner of Income Tax v. Corporation Bank (2008) 166 Taxman 388 (SC) and the decision dated 29th May 2008 of this Court in ITA No. 323/2002 Director International Tax of Income Tax v. M/s. Standard Chartered Grindlays, the questions of law framed in these appeals are answered against the Revenue in favour of the Assessee.

2. The appeals are accordingly dismissed.

S. MURALIDHAR, J.

TALWANT SINGH, J.

JULY 02, 2019 mw