COMMISSIONR OF INCOEM T AX vs. GUJARAT GUARDINA LTD
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IN THE HIGH COURT OF DELHI AT NEW DELHI . 22.12.2009 7# .
Present: Mr. N.P. Sahni with Mr. P.C. Yadav for the appellant. . . + ITA No. 1388/2009 and CM Nos. 17913-914/2009 Perusal of the order of the Tribunal indicates that it has relied upon its decision in the case of the assessee itself in respect of the assessment year 1996-97. The Revenue had filed appeal thereagainst being ITA No. 669/2008, which was dismissed by this Court vide judgment dated 23.1.2009. The second issue relates to the foreign exchange fluctuations, which has been decided against the Revenue by the Supreme Court in the case of Commissioner of Income Tax, Delhi v. Woodward Governor India P. Ltd., 312 ITR 254. No question of law, therefore, arises and this appeal is dismissed. . A.K. SIKRI, J. . J.R. MIDHA, J.
December 22, 2009 nsk .