THE COMMISSIONER OF INCOME TAX II vs. JMA INDUSTRIES LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI . 21.07.2009 5# . Present: Mr. Sanjeev Sabharwal with Mr. Mohan Prasad Gupta for the appellant. . . + ITA No. 444/2009 The issue involved in this case is covered by the judgment of the Supreme Court in Commissioner of Income Tax, Delhi v. Woodward Governor India Pvt. Ltd., 312 ITR 254. This appeal is accordingly dismissed. . A.K. SIKRI, J. . . . VALMIKI J. MEHTA, J. July 21, 2009 nsk .