Pr. Commissioner Of Income Tax (Central-2) v. Computer Engineering Services India (P) Ltd

$~ *

IN THE HIGH COURT OF DELHI AT NEW DELHI

14.

+ ITA 973/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel with Ms Radhika Gupta, Advocate.

versus COMPUTER ENGINEEmNG SERVICES INDIA (P) LTD Respondent Through:

AND 16.

ITA 975/2015 PR. COMMISSIONER OF INCOME TAX (CENTRAL-2) Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel with Ms Radhika Gupta, Advocate.

versus COMPUTER ENGINEERING SERVICES INDIA (P) LTD Respondent Through

CORAM:

JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU ITA 973-975/2015 ^ By:AMULYA

ORDER

% 18.12.2015 CM No.31183/2015 in ITA 973/2015 CM No.31185/2015 in ITA 975/2015

1. Allowed, subject to all just exceptions.

2. The application stands disposed of.

ITA Nos.973/2015 & 975/2015

3. The tax effect in each of these appeals is below Rs. 20,00,000/-. Counsel for the Revenue states that in terms of Circular No.21/2015 dated 10^^ December, 2015 issued by Central Board Direct Taxes ('CBDT'), these appeals are not pressed.

4. In any event on merits, these appeals require to be dismissed in terms of the decision dated 28'^ July, 2015 of this Court in ITA No.511/2015 {Commissioner ofIncome Tax, (Central-II) v. P. D. Associates (P.) Ltd.).

5. The appeals are accordingly dismissed.

S.MURALIDHAR, J VIBHU BAKHRU, J DECEMBER 18, 2015/MK ITA 973-975/2015 ^