$ 66 to 87, 93 to 95 & 103 to 105 * IN HIGH COURT OF DELHI AT NEW DELHI Decided on: 22.01.2015 + ITA 430/2013 + ITA 431/2013 + ITA 432/2013 COMMISSIONER OF INCOME TAX (CENTRAL)-I..... Appellant Through Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv. versus MOHAN MEAKINS LIMITED ..... Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv. + ITA 433/2013 COMMISSIONER OF INCOME TAX (CENTRAL)-III.... Appellant Through Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv. versus NATIONAL INDUSTRIES CORPORATION LTD. ..... Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv. + ITA 522/2013 + ITA 530/2013 + ITA 534/2013 + ITA 535/2013 + ITA 536/2013 + ITA 537/2013 COMMISSIONER OF INCOME TAX CENTRAL - III..... Appellant Through Mr. Balbir Singh, sr. standing counsel with Mr. Abhishek Singh Baghel, Adv. versus SUPERIOR INDUSTRIES LTD. ..... Respondent Through Dr. Rakesh Gupta, Adv. + ITA 252/2014 + ITA 253/2014 + ITA 254/2014 ITA Nos.430-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014 Page | 1 + ITA 255/2014 + ITA 256/2014 COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Through Mr. Rohit Madan and Mr. Ruchir Bhatia, Advs. versus DCM SHRIRAM INDUSTRIES LTD. ..... Respondent Through None + ITA 418/2014 + ITA 419/2014 + ITA 420/2014 + ITA 421/2014 + ITA 422/2014 + ITA 423/2014 + ITA 447/2014 COMMISSIONER OF INCOME TAX- ..... Appellant Through Mr. Kamal Sawhney, sr. standing counsel versus SARAYA INDUSTRIES LTD. ..... Respondent Through None + ITA 759/2014 + ITA 760/2014 + ITA 761/2014 COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Through Mr. Rohit Madan and Mr. Ruchir Bhatia, Advs. versus M/S LORDS DISTILLERY LIMITED ..... Respondent Through Mr. C S Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv. + ITA 782/2014 + ITA 783/2014 + ITA 784/2014 ITA Nos.430-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014 Page | 2 COMMISSIONER OF INCOME TAX CENTRAL-III..... Appellant Through Mr. Rohit Madan, Adv. versus NATIONAL INDUSTRIAL CORPORATION LTD ..... Respondent Through Mr. Salil Aggarwal and Mr. Vikas Jain, Adv. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) % For detailed judgment, decision dated 22.01.2015 in ITA No.429/2013 may be referred to. S. RAVINDRA BHAT (JUDGE) R.K.GAUBA (JUDGE) JANUARY 22, 2015 vld ITA Nos.430-433/2013, 522/2013, 530/2013, 534-537/2013, 252-256/2014, 418-423/2014, 447/2014, 759-761/2014 & 782-784/2014 Page | 3 COMMISSIONER OF INCOME TAX (CENTRAL)-I v. MOHAN MEAKINS LIMITED