HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.593 OF 2014 DATED:5.9.2014 Between:
Commissioner of Income Tax –II I.T. Towers, A.C. Guards Hyderabad … Appellant And M/s. Ivax Paper Chemicals Limited 6-3-248/B, Road No.1 Banjara Hills, Hyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.593 OF 2014 JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is summarily dismissed as we find that the Tribunal has observed that the issue is squarely covered by the judgment of the Delhi High Court in the case of C.I.T. v. Dharam Pal Prem Chand
[1]
Ltd.
and the said judgment is not appealed against. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 5.9.2014 bnr
[1] 317 ITR 353