The Pr. Commissioner Of Income Tax -Central -1 v. Indian Farmers Fertilizer Cooperative Limited

$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 109/2024 & CM APPL. 8353/2024 (delay) THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through:

Mr. Ruchir Bhatia, Sr. Standing Counsel.

versus INDIAN FARMERS FERTILIZER COOPERATIVE LIMITED ..... Respondent Through:

Mr.

Mayank Nagi, Mr.

Tarandeep Singh and Mrs.

Husnal Syali Nagi, Advs.

CORAM:

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

O R D E R

% 12.02.2024 Mr. Bhatia, learned counsel appearing for the appellant, fairly concedes that the issues proposed to be canvassed on this appeal stand concluded against the Revenue in light of the judgment rendered in PCIT vs. Era Infrastructure (India) Ltd. [(2022) SCC OnLine Del 2157].

Accordingly, and following the decision rendered in the said matter, we dismiss the instant appeal. The pending application also stands dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

FEBRUARY 12, 2024/RW 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 15:08:11