C.I.T vs. SAMTEL COLOR LTD

IN THE HIGH COURT OF DELHI AT NEW DELHI . 16.10.2008 . Present: Ms Prem Lata Bansal for the appellant. Ms Kavita Jha and Mr Sriram Krishna for the respondent. . + ITA No. 1193/2008 . This appeal is directed against the order passed by the Income Tax Appellate Tribunal on 31.12.2007 in ITA 4623/del/2001 relating to assessment year 2001-02. This appeal merits dismissal in view of the ratio of the decision of this Court in CIT v. Woodward Governor India Pvt. Ltd: 294 ITR 451. The appeal is dismissed. . . BADAR DURREZ AHMED, J . . RAJIV SHAKDHER, J October 16, 2008 mb 35