COMMISSIONER OF INCOME TAX vs. SHRI VINOD KUMAR SINGHAL
No AI summary yet for this case.
IN THE HIGH COURT OF DELHI AT NEW DELHI . 24.11.2009 3# Present: Ms. Prem L. Bansal with Ms. Anshul Sharma for the appellant.
Mr. V.P. Gupta with Mr. Basant Kumar for the respondent. . + ITA No. 1152/2009 and CM No. 15848/2009 After hearing the counsel for the parties, we are of the opinion that the Tribunal has rightly followed the judgment of the Supreme Court in the case of Commissioner of Income Tax v. Baby Marine Exports, 290 ITR 323. We may only note that Ms. Prem Lata Bansal, learned counsel appearing for the Revenue, tried to make a submission that certain aspects of Section 80HHC . . have not been considered by the Supreme Court in the aforesaid judgment.
Insofar as this Court as well as the Tribunals are concerned, they are bound by the decision rendered by the Supreme Court in the aforesaid judgment.
Thus, according to us, no question of law arises for consideration. The appeal and the application stand dismissed. . A.K. SIKRI, J. . . . ARUNA SURESH, J.
November 24, 2009 nsk .