Pr. Commissioner Ofincome Tax - 10 v. Mohini Originals

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IN THE HIGH COURT OF DELHI AT NEW DELHI

21^ ITA 937/2015 PR. COMMISSIONER OFINCOME TAX - 10 Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, j(inior Standing Counsel , Mr Shikhar Garg arm Mr Sharad Agarwal, Advocates.

\ versus MOHINI ORIGINALS Respondent Through AND 22.

+ ITA 954/2015 PR. COMMISSIONER OF INCOME TAX - 10 Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel , Mr Shikhar Garg and Mr ,Sharad Agarwal, Advocates.

versus MOHINI ORIGINALS Respondent Through

CORAM:

JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

ORDER

% 15.12.2015

1. The point urged by the Revenue in these appeals concerning the inclusion of duty drawback received in computing the deduction under Section lOB of ITA Nos.937& 954 of2015 Page I of2 By:AMULYA

f the Income Tax Act, 1961 stands covered against the Revenue by the decisionof this Court dated 13^ November,2014 in ITA Nos.219and 239 of 2014 (C/r V. Hritnik Exports Pvt. Ltd.). Accordingly, these appeals are dismissed.

S.MURALIDHAR, J VIBHU BAKHRU, J DECEMBER 15, 2015 MK \ ITA Nos.937&954 of2015