$ * IN HIGH COURT OF DELHI AT NEW DELHI 26. + ITA 870/2015 COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Ms. Radhika Gupta, Mr. Abhishek Sharma and Mr. Rajesh Kumar, Advocates. versus EXL SERVICE. COM (INDIA) PVT. LTD. ..... Respondent CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 17.11.2015 CM No. 26994 of 2015 (for exemption) 1. Exemption allowed subject to all just exceptions. 2. application is disposed of. ITA No. 870/2015 3. This appeal by Revenue is directed against order dated 22nd December 2013 passed by Income Tax Appellate Tribunal ( ITAT ) in ITA No. 1981/Del/2008 pertaining to Assessment Year ( AY ) 2003-04. ITA No. 870 of 2015 Page 1 of 2 4. It is not in dispute that issue raised by Revenue in this appeal, concerning debiting of lease equalisation charges to Profit & Loss Account of Assessee, stands covered against Revenue by decision of this Court in CIT v. Virtual Soft Systems Ltd. (2012) 205 Taxman 257 (Del). 5. Accordingly, appeal is dismissed. S. MURALIDHAR, J VIBHU BAKHRU, J NOVEMBER 17, 2015 dn ITA No. 870 of 2015 Page 2 of 2 Commissioner of Income-tax v. EXL Service.com (India) Pvt. Ltd