Principal Commissioner Of Income Tax - 5 v. Lally Automobiles Pvt. Ltd.,

Signed By:RAM DATT Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing.

$~3 and 4 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 977/2018 and 982/2018 PRINCIPAL COMMISSIONER OF INCOME TAX - 5 Appellant Through: Mr. Asheesh Jain, Sr. Standing Counsel for Income Tax Department with Mr. Sanjay Kumar and Mr. Dushyant Sama, Advocates, versus TALLY AUTOMOBILES PVT. LTD., Respondent Through: Ms. Monika Ghai, Advocate.

ITA No. 6705/Del/2014 & 290/Del/2016 [Assessment Year 2010-11] ITA No. 6705/Del/20I4 & 290/Del/2016 [Assessment Year 2011-12]

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

ORDER

% 22.10.2018 Learned counsel for the Revenue accepts that the assessee had not earned any exempt income in the Assessment Year^in question. In view of the aforesaid accepted factual position, no substantial question of law arises, m view of our decision of even date in ITA No.725/2018, Principal Commissioner of Income Tax-6, New Delhi Vs. Mcdonald's India Private Limited. The present appeals are accordingly dismissed, with no order as to costs.

SANJI{ KHANNA, J.

HAMBHANI, J.

OCTOBER 22, 2018 MR/ssn