The Pr. Commissioner Of Income Tax -4 v. Ge India Business Services Pvt. Ltd.

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 10.10.2023 + ITA 1215/2018 THE PR. COMMISSIONER OF INCOME TAX -4..... Appellant Through:

Mr Prashant Meharchandani, Sr.

Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel and Ms Ritika Vohra, Adv.

versus GE INDIA BUSINESS SERVICES PVT. LTD.

..... Respondent Through:

Mr Sachit Jolly with Ms Disha Jham and Ms Soumya Singh, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):- 1.

This appeal concerns Assessment Year (AY) 2009-10. 2.

Via, the instant appeal, the appellant/revenue seeks to assail the order dated 21.02.2018 passed by the Income Tax Appellate Tribunal [in short "Tribunal"].

3.

On the previous date, we had noted the stand taken by Mr Prashant Meharchandani, learned senior standing counsel, who appears on behalf of appellant/revenue.

4.

Mr Meharchandani in no uncertain terms had indicated to the court ITA 1215/2018 Page 1 of 2 By:VAISHALI CHAUHAN 18:07:01

that the issues raised in the instant appeal are covered against the appellant/revenue, by virtue of the judgment rendered by the coordinate bench of this court in Rampgreen Solutions (P.) Ltd. vs. Commissioner of Income-tax, [2015] 60 taxmann.com 355 (Delhi). 5.

Although Mr Sachit Jolly, learned counsel, who appears on behalf of respondent/assessee, had sought to demonstrate that the issue raised in this appeal did not call for interference by the court de hors the judgment rendered in Rampgreen Solution, he says that the appeal can be disposed of on the basis of statement made by Mr Meharchandani. 6.

In that view of the matter, the above-captioned appeal is closed. 7.

RAJIV SHAKDHER JUDGE GIRISH KATHPALIA JUDGE OCTOBER 10, 2023/RY Click here to check corrigendum, if any ITA 1215/2018 Page 2 of 2 By:VAISHALI CHAUHAN 18:07:01