Commr. Of Income Tax-Ii, Chd. v. M/S Philips India Ltd.

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH I TA- 123- 2005 ( O&M) Dat e of deci si on: - 05. 09. 2016 Commi ssi oner of I ncome Tax- I I , Chandi gar h . . . Appel l ant Ver sus M/ s Phi l i ps I ndi a Li mi t ed . . . Respondent CORAM: HON' BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON' BLE MR. JUSTI CE DEEPAK SI BAL Pr esent : - Ms. Ur vashi Dhugga, Advocat e, f or t he appel l ant .

None f or t he r espondent .

* * * * S. J. VAZI FDAR, C. J. ( ORAL) Lear ned counsel appear i ng on behal f of t he appel l ant f ai r l y st at es t hat t he quest i ons r ai sed i n t hi s appeal ar e l i abl e t o be answer ed agai nst t he r evenue i n vi ew of t he j udgement of t he Supr eme Cour t i n Commi ssi oner of I ncome Tax Vs Tul syan NEC Lt d. ( 2011) 49 DTR Judgement s 129. 2.

The appeal i s accor di ngl y di smi ssed.

( S. J. VAZI FDAR) CHI EF JUSTI CE ( DEEPAK SI BAL) JUDGE

05. 09. 2016 Amodh Whet her speaki ng/ r easoned Yes/ No Whet her r epor t abl e Yes/ No Amodh Sharma 2016.09.06 12:22 I attest to the accuracy and authenticity of this document chandigarh