Pr. Commissioner Of Income Tax (Central)- 3 v. Seagram Manufacturing Private Ltd.

$~79 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 927/2016 & CM No.46671/2016 PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3 ..... Appellant Through:

Mr. Zoheb Hossain, Senior Standing Counsel.

Versus

SEAGRAM MANUFACTURING PRIVATE LTD.

..... Respondent Through:

Mr. Harpreet Singh Ajmani and Mr.Rohan Khare, Advocates.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R

% 19.12.2016 In this revenue appeal, it is undisputed that the question of law sought to be urged is identical to the one in ITA No.885/2016, in which this Court declined to interfere on the same issue i.e. treatment of foreign exchange fluctuations and brand expenses, that appeal was decided on 09.12.2016 by this Bench.

No question of law arises.

The appeal alongwith pending application is disposed off.

S. RAVINDRA BHAT, J.

NAJMI WAZIRI, J.

DECEMBER 19, 2016 sb