CIT vs. NEW LINE DEVELOPERS P LTD

q #5 7o O5.O8.2O11 Present: Ms. Rashmi Chopra, Adv. for the Revenue. Mr. R.M. Mehta, Adv. for the assessee. +lTA No.932/2Ot l * The issue raised herein touching upon the interpretation of Section 2(22)(e) of the Income Tax Act has already been decided against the Revenue and in favour of the assessee by the judgment of this Court in the case of Commissioner of lncome Tax Vs' Ankitech Pvt, Ltd, (in ITA 46212009, decided on 11.05.2011). Following the aforesaid judgment, this appeal is dismissed. *"\ @' A.K StKRl, J. J.R. MTDHA, J. AUGUST 05, 2OI.I. pmc 2011:DHC:14566-DB