Pr. Commissioner Of Income Tax-4 v. Gulbarga Associates (P) Limited

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 10 and 11 + ITA 755/2015 PR. COMMISSIONER OF INCOME TAX-4 ..... Appellant Through Mr. Ashok Kumar, Advocate versus GULBARGA ASSOCIATES (P) LIMITED ..... Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates With + ITA 756/2015 PR COMMISSIONER OF INCOME TAX-4 ..... Appellant Through Mr. Ashok Kumar, Advocate versus GULBARGA ASSOCIATES (P) LIMITED ..... Respondent Through Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI

O R D E R

% 17.04.2017 1.

The issues raised by the Revenue in these appeals are answered against it and in favour of the Assessee by the decision of this court in Principal Commissioner of Income Tax v. Nikki Drugs and Chemicals P. Ltd., (2016), 386 ITR 680 (Del). 2.

The appeals are accordingly dismissed.

S.MURALIDHAR, J NAJMI WAZIRI, J APRIL 17, 2017/b