What did the High Court hold?

The High Court decided that no substantial question of law arises for its consideration in this appeal. Consequently, the appeal was closed.

The Revenue filed an appeal against a common order of the Income Tax Appellate Tribunal for Assessment Year 2014-15. This appeal was listed alongside another similar appeal, ITA 281/2023.

What were the issues?

The primary issue was whether a substantial question of law arose from the Tribunal's order for the High Court to consider.

PCIT vs M/S Nestle India Ltd | Delhi High Court 2023

$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 282/2023 & CM APPL. 25641/2023

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI -4 ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Advocate.

versus

M/S NESTLE INDIA LTD

..... Respondent Through: Mr Ajay Vohra, Senior Advocate with Mr Neeraj Jain, Mr Aniket D. Agarwal, Mr Saksham Singhal and Mr Tavish Varma, Advocates.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

17.05.2023

[Physical Hearing/Hybrid Hearing (as per request)] 1. This appeal has been filed by the appellant/revenue concerning Assessment Year (AY) 2014-15 and impugns a common order dated 31.07.2020 passed by the Income Tax Appellate Tribunal [in short, the Tribunal]. 2. The issue which arises in the present appeal also arises in ITA 281/2023 which was listed on our board today. We have disposed of the said appeal today. 2.1. The same result will follow in the above-captioned appeal. ITA 282/2023

Page 1 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:00:50

Accordingly, this appeal is also closed as no substantial question of law arises for our consideration. 4. The appeal and the pending application are disposed of, in the aforesaid terms.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J MAY 17, 2023 v

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ITA 282/2023

Page 2 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:00:50

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI -4 vs. M/S NESTLE INDIA LTD

What did the High Court hold?

What were the facts?

What were the issues?

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