IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3461 OF 2010 COMMISSIONER OF INCOME-TAX, DELHI ... APPELLANT(s) Versus M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s) WITH CIVIL APPEAL NO. 3463 OF 2010 COMMISSIONER OF INCOME-TAX-IV, DELHI ... APPELLANT(s) Versus M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s) WITH CIVIL APPEAL NO. 3465 OF 2010 COMMISSIONER OF INCOME-TAX, DELHI ... APPELLANT(s) Versus M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s) WITH CIVIL APPEAL NO. 3466 OF 2010 COMMISSIONER OF INCOME-TAX ... APPELLANT(s) Versus M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s) Signature Not Verified Digitally signed by Pardeep Kumar Date: 2014.09.17 18:02:11 SAST Reason: : 2 : WITH CIVIL APPEAL NO. 8909 OF 2012 COMMISSIONER OF INCOME-TAX, DELHI ... APPELLANT(s) Versus M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s) WITH CIVIL APPEAL NO. 8969 OF 2014 [ARISING OUT OF S.L.P. (C) NO. 31206 OF 2011] COMMISSIONER OF INCOME-TAX ... APPELLANT(s) Versus M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s) WITH CIVIL APPEAL NO. 8970 OF 2014 [ARISING OUT OF S.L.P. (C) NO. 19006 OF 2012] COMMISSIONER OF INCOME-TAX, NEW DELHI ... APPELLANT(s) Versus M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s) ORDER Delay condoned. 2. Leave granted in S.L.P. (C) Nos. 31206 of 2011 and 19006 of 2012. 3. We have heard Mr. V. Shekhar, learned senior counsel for revenue and Mr. V.P. Gupta, learned counsel for assessee. : 3 : 4. High Court in impugned order has relied upon decision of six-Judge Bench of this Court in Tata Iron & Steel Company Limited and others vs. State of Bihar1. proposition of law propounded in TISCO1 has rightly been applied by High Court in facts and circumstances of case. view taken by High Court, therefore, is in conformity with law laid down in TISCO1. No interference is called for. 5. Civil Appeals are, accordingly, dismissed with no order as to costs. .......................CJI. (R.M. LODHA) ........................J. (KURIAN JOSEPH) NEW DELHI; ........................J. SEPTEMBER 10, 2014 (ROHINTON FALI NARIMAN) 1 (1963) 48 ITR 123 ITEM NO.108 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Civil Appeal No(s). 3461/2010 C.I.T,DELHI Appellant(s) VERSUS M/S DCM SHRIRAM CONSOLIDATED LTD. Respondent(s) WITH C.A. No. 3463/2010 (With Office Report), C.A. No. 3465/2010(With Office Report) C.A. No. 3466/2010(With Office Report) SLP(C) No. 31206/2011(With Office Report) SLP(C) No. 19006/2012(With Office Report) C.A. No. 8909/2012(With Office Report) Date : 10/09/2014 These appeals/petitions were called on for hearing today. CORAM : HON'BLE CHIEF JUSTICE HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. V. Shekhar, Sr. Adv. Mr. D.L. Chidanand, Adv. Mr. Vikas Malhotra, Adv. for Ms. Anil Katiyar, Adv. For Respondent(s) Mr. V.P. Gupta, Adv. Mr. Jagdish Kumar Chawla,Adv. Mr. Sudeep Dey, Adv. Mr. Prem Prakash, Adv. Mr. Naveen Kumar,Adv. UPON hearing counsel Court made following ORDER Leave granted in special leave petitions. Civil Appeals are dismissed in terms of signed order with no order as to costs. (PARDEEP KUMAR) (RENU DIWAN) AR-cum-PS COURT MASTER [SIGNED ORDER IS PLACED ON FILE] Commissioner of Income-tax, Delhi v. M/s. DCM Shriram Consolidated Ltd