$ 6 to 8 &16 to 18 * IN HIGH COURT OF DELHI AT NEW DELHI Reserved on: 07.01.2015 Pronounced on: 30.01.2015 + ITA 619/2014 COMMISSIONER OF INCOME TAX-VI ..... Appellant versus M/S. YUM RESTAURANTS (I) PVT. LTD. ..... Respondent + ITA 661/2014 COMMISSIONER OF INCOME TAX-VI ..... Appellant versus M/S. YUM RESTAURANTS (I) PVT. LTD. ..... Respondent + ITA 710/2014 COMMISSIONER OF INCOME TAX-VI ..... Appellant versus M/S. YUM RESTAURANTS (I) PVT. LTD. ..... Respondent + ITA 151/2012, C.M. APPL.14484/2012, 14485/2012 & 14486/2012 COMMISSIONER OF INCOME TAX ..... Appellant versus YUM RESTAURANTS INDIA PVT. LTD. ..... Respondent + ITA 152/2012, C.M. APPL.14478/2012, 14479/2012 & 14480/2012 COMMISSIONER OF INCOME TAX ..... Appellant versus YUM RESTAURANTS INDIA PVT. LTD. ..... Respondent + ITA 158/2012, C.M. APPL.14481/2012, 14482/2012 & 14483/2012 ITA 619/2014 AND CONNECTED MATTERS Page 1 COMMISSIONER OF INCOME TAX ..... Appellant versus YUM RESTAURANTS INDIA PVT. LTD. ..... Respondent Through : Ms. Suruchii Aggarwal, Sr. Standing Counsel with Sh. Aamin Aziz, Advocate, for appellants in ITA Nos. 614/2014, 619/2014, 661/2014 and 710/2014. Sh. Kamal Sawhney, Sr. Standing Cousnel with Sh. Sanjay Kumar, Jr. Standing Counsel, for appellants in ITA Nos. 151/2012, 152/2012 and 158/2012. Sh. Nageswar Rao, Sh. Shailesh Kumar and Ms. Sayaree Basu Mallik, Advocates, for respondents in ITA Nos. 614/2014, 619/2014, 661/2014, 710/2014, 151/2012, 152/2012 and 158/2012. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K. GAUBA MR. JUSTICE S. RAVINDRA BHAT % For detailed judgment, decision dated 30.01.2015 in ITA 614/2014 may be referred to. S. RAVINDRA BHAT (JUDGE) R.K. GAUBA (JUDGE) JANUARY 30, 2015 ITA 619/2014 AND CONNECTED MATTERS Page 2 Commissioner of Income tax-VI v. M/s Yum Restaurants (I) Pvt. Ltd