HIGH COURT OF JUDICATURE AT HYDERABAD FOR STATE OF TELANGANA AND STATE OF ANDHRA PRADESH PRESENT HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.593 OF 2014 DATED:5.9.2014 Between: Commissioner of Income Tax II I.T. Towers, A.C. Guards Hyderabad Appellant And M/s. Ivax Paper Chemicals Limited 6-3-248/B, Road No.1 Banjara Hills, Hyderabad Respondent HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.593 OF 2014 JUDGMENT: (per Hon ble Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is summarily dismissed as we find that Tribunal has observed that issue is squarely covered by judgment of Delhi High Court in case of C.I.T. v. Dharam Pal Prem Chand [1] Ltd. and said judgment is not appealed against. There will be no order as to costs. K.J. SENGUPTA, CJ SANJAY KUMAR, J 5.9.2014 bnr [1] 317 ITR 353 Commissioner of Income-tax II v. Ivax Paper Chemicals Limited