Principal Commissioner of Income-tax, Delhi-8 v. Swarovski India Pvt. Ltd
[Citation -2017-LL-0718-18]

Citation 2017-LL-0718-18
Appellant Name Principal Commissioner of Income-tax, Delhi-8
Respondent Name Swarovski India Pvt. Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 18/07/2017
Judgment View Judgment
Keyword Tags question of law


IN HIGH COURT OF DELHI AT NEW DELHI 8&9 W.P.(C) 5813/2017 & CM 24193/2017 (stay) PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-8.... Petitioner Through: Mr Rahul Kaushik, Senior Standing Counsel Versus SWAROVSKI INDIA PVT. LTD. ..... Respondent Through: Mr Kamal Sawhney, Mr Shiker Garg, Mr Prashant Meharchandani, Advocates W.P.(C) 5814/2017 & CM 24195/2017 (stay) PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-8, ..... Petitioner Through:Mr Rahul Kaushik, Senior Standing Counsel Versus SAMSUNG INDIA ELECTRONICS PVT. LTD. ..... Respondent Through: Mr Himanshu S. Sinha and Mr Manav Jain, Advocates CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER % 18.07.2017 CM 24194/2017 (exemption) in W.P.(C) 5813/2017 CM 24196/2017 (exemption) in W.P.(C) 5814/2017 1.Allowed, subject to all just exceptions. W.P.(C) No.5813 and 5814 of 2017 Page 1 of 2. W.P.(C) 5813/2017 & CM 24193/2017 (stay) W.P.(C) 5814/2017 & CM 24195/2017 (stay) 2.The question of law urged by Revenue in these writ petitions is covered against Revenue by decision of Court in Pepsi Foods P. Ltd. v. Assistant Commissioner of Income-Tax [2015] 376 ITR 87 (Del). 3.The writ petitions are accordingly dismissed. 4. CMs also stand dismissed. S.MURALIDHAR, J PRATHIBA M. SINGH, J JULY 18, 2017 Rd W.P.(C) No.5813 and 5814 of 2017 Page 2 of 2. Principal Commissioner of Income-tax, Delhi-8 v. Swarovski India Pvt. Ltd
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