Principal Commissioner Of Income Tax, Delhi-8, v. Swarovski India Pvt. Ltd.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 8 & 9 + W.P.(C) 5813/2017 & CM 24193/2017 (stay) PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-8.... Petitioner Through: Mr Rahul Kaushik, Senior Standing Counsel

Versus

SWAROVSKI INDIA PVT. LTD.

..... Respondent Through: Mr Kamal Sawhney, Mr Shiker Garg, Mr Prashant Meharchandani, Advocates + W.P.(C) 5814/2017 & CM 24195/2017 (stay) PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-8, ..... Petitioner Through:Mr Rahul Kaushik, Senior Standing Counsel

Versus

SAMSUNG INDIA ELECTRONICS PVT. LTD.

..... Respondent Through: Mr Himanshu S. Sinha and Mr Manav Jain, Advocates

CORAM:

JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 18.07.2017 CM 24194/2017 (exemption) in W.P.(C) 5813/2017 CM 24196/2017 (exemption) in W.P.(C) 5814/2017 1.Allowed, subject to all just exceptions.

W.P.(C) No.5813 and 5814 of 2017 Page 1 of 2.

W.P.(C) 5813/2017 & CM 24193/2017 (stay) W.P.(C) 5814/2017 & CM 24195/2017 (stay) 2.The question of law urged by the Revenue in these writ petitions is covered against the Revenue by the decision of the Court in Pepsi Foods P. Ltd. v. Assistant Commissioner of Income-Tax [2015] 376 ITR 87 (Del). 3.The writ petitions are accordingly dismissed.

4. The CMs also stand dismissed.

S.MURALIDHAR, J PRATHIBA M. SINGH, J JULY 18, 2017 Rd W.P.(C) No.5813 and 5814 of 2017 Page 2 of 2.