Pr.Commissioner Of Income Tax-6 v. Mckinsey Knowledge Centre India Pvt. Ltd.

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 07.02.2018

Pronounced on: 09.08.2018 + ITA 526/2017 MCKINSEY KNOWLEDGE CENTRE INDIA PVT. LTD.

..... Appellant Through:

Mr. Porus Kaka, Sr. Advocate with Mr.

Divesh Chawla & Mr. Harpreet Singh Ajmani, Advocates.

versus PR. COMMISSIONER OF INCOME TAX, DELHI-6 ..... Respondent Through:

Mr. Rahul Chaudhary with Ms. Vibhooti Malhotra, Advocates.

+ ITA 590/2017 PR.COMMISSIONER OF INCOME TAX-6 ..... Appellant Through:

Mr. Rahul Chaudhary with Ms. Vibhooti Malhotra, Advocates versus MCKINSEY KNOWLEDGE CENTRE INDIA PVT.LTD.

..... Respondent Through:

Mr. Porus Kaka, Sr. Advocate with Mr.

Divesh Chawla & Mr. Harpreet Singh Ajmani, Advocates.

+ ITA 82/2018 PR. COMMISSIONER OF INCOME TAX-6 ..... Appellant Through:

Mr. Rahul Chaudhary with Ms. Vibhooti Malhotra, Advocates.

versus ITA 526/2017 & connected matters

MCKINSEY KNOWELEDGE CENTRE INDIA PVT LTD ..... Respondent Through:

Mr. Porus Kaka, Sr. Advocate with Mr.

Divesh Chawla & Mr. Harpreet Singh Ajmani, Advocates.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A.K. CHAWLA MR. JUSTICE S. RAVINDRA BHAT 1.

The question of law framed in ITA 461/2017 & ITA 526/2017 is answered against the assessee; its appeals, therefore, have to fail. Likewise, the question of law framed in ITA 590/2017 & ITA 82/2018 is answered against the revenue and in favour of the assessee; the revenue's appeals, too, have to fail. All the appeals (ITA 461/2017, ITA 590/2017, ITA 82/2018 & ITA 526/2017) are consequently dismissed, without order on costs. 2.

For detailed judgment, the decision dated 09.08.2018 in ITA 461/2017 may be referred to.

S. RAVINDRA BHAT (JUDGE) A.K. CHAWLA (JUDGE) AUGUST 9, 2018 ITA 526/2017 & connected matters