Commissioner of Income-tax v. Gulshan Kumar
[Citation -2015-LL-0415-47]

Citation 2015-LL-0415-47
Appellant Name Commissioner of Income-tax
Respondent Name Gulshan Kumar
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 15/04/2015
Judgment View Judgment
Bot Summary: In these appeals the revenue questions common order of the ITAT. 2. The issue is whether the deduction claimed by the Namoli unit of the assessee under Section 80HH and 80I was correctly granted. These precise questions came up for consideration in ITA Nos.220/2007 and 232/2007, which is decided by recent judgment on 5.3.2015. It is not disputed by revenue that the questions sought to be urged in the present appeals are covered by the common judgment. Following the decision in ITA Nos.220/2007 and 232/2007, the revenue s appeals are dismissed.


29, 45, 47 & 50 IN HIGH COURT OF DELHI AT NEW DELHI ITA 543/2010 ITA 1089/2010 COMMISSIONER OF INCOME TAX Appellant versus GULSHAN KUMAR Respondent ITA 1091/2010 COMMISSIONER OF INCOME TAX Appellant versus CHANDER BHAN Respondent ITA 1098/2010 COMMISSIONER OF INCOME TAX Appellant versus KRISHAN KUMAR Respondent Presence : Mr. Rohit Madan, Adv. for revenue Mr. Satyen Sethi and Mr. Arta Trana Panda, Advs. for assessee CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER 15.04.2015 1. In these appeals revenue questions common order of ITAT. 2. issue is whether deduction claimed by Namoli unit of assessee under Section 80HH and 80I was correctly granted. These precise questions came up for consideration in ITA Nos.220/2007 and 232/2007, which is decided by recent judgment on 5.3.2015. It is not disputed by revenue that questions sought to be urged in present appeals are covered by common judgment. Therefore, following decision in ITA Nos.220/2007 and 232/2007, revenue s appeals are dismissed. S. RAVINDRA BHAT, J R.K.GAUBA, J APRIL 15, 2015 vld Commissioner of Income-tax v. Gulshan Kumar
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