IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 1400/2013 COMMISSIONER OF INCOME TAX, DELHI-IV APPELLANT(S) VERSUS M/S DAEWOO MOTORS INDIA LTD., THROUGH MANAGER RESPONDENT(S) ORDER This appeal has to be dismissed in view of judgment of this Court interpreting Section 43A of Income Tax Act, 1961 reported as Commissioner of Income Tax, Delhi vs. M/s Woodward Governor India P. Ltd. , [(2009) 13 SCC 1]. Recording aforesaid, appeal is dismissed without any order as to costs. Pending application(s), if any, shall stand disposed of. ..J. [ SANJIV KHANNA ] ....J. [ J.K. MAHESHWARI ] New Delhi; Signature Not Verified September 06, 2022. Digitally signed by POOJA SHARMA Date: 2022.09.08 19:14:29 IST Reason: ITEM NO.102 COURT NO.12 SECTION XIV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(S). 1400/2013 COMMISSIONER OF INCOME TAX, DELHI-IV APPELLANT(S) VERSUS M/S DAEWOO MOTORS INDIA LTD., THROUGH MANAGER RESPONDENT(S) Date : 06-09-2022 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE J.K. MAHESHWARI For Appellant(s) Mr. N Venkataraman ASG Mr. Arijit Prasad, Sr.Adv. Ms. Rekha Pandey Adv Ms. Gargi Khanna Adv Mr. H.Raghvendra Rao Adv Mr. Raghav Sharma Adv Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing counsel Court made following ORDER appeal is dismissed in terms of signed order. Pending application(s), if any, shall stand disposed of. (NIRMALA NEGI) (R.S. NARAYANAN) COURT MASTER (SH) COURT MASTER (NSH) (Signed order is placed on file) Commissioner of Income-tax, Delhi-IV v. Daewoo Motors India Ltd