The Commissioner Of Income Tax - International Taxation -3 v. U.T. Starcom.Inc.

$~97 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 204/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through:

Mr. Ruchir Bhatia, SSC versus U.T. STARCOM.INC.

..... Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV % 28.03.2024

O R D E R

CM APPL. 18666/2024 (delay) Bearing in mind the disclosures made, the delay in re-filing the appeal is condoned.

The application shall stand disposed of.

ITA 204/2024 Mr. Bhatia, learned counsel appearing for the appellant fairly concedes that the questions which are posited would have to be answered against the Revenue bearing in mind the decision rendered by the Supreme Court in Engineering Analysis Centre for Excellence vs. CIT [(2022) 3 SCC 321].

In view of the aforesaid and bearing in mind the decision in Engineering Analysis, the appeal shall stand dismissed. YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

MARCH 28, 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 02/04/2024 at 12:16:58