(CENTRAL-2) vs AQUA GUARD MARKETING PVT. LTD

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 7. +

ITA 739/2015

PR. COMMISSIONER OF INCOME TAX (CENTRAL-2)

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

versus

AQUA GUARD MARKETING PVT. LTD ..... Respondent

Through

WITH 8.

ITA 740/2015

PR. COMMISSIONER OF INCOME TAX (CENTRAL-2),

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

versus

AQUA GUARD MARKETING PVT. LTD ..... Respondent

Through

WITH 31. +

ITA 742/2015

PR. COMMISSIONER OF INCOME This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:54:27

TAX (CENTRAL-2),

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

versus

AQUA GUARD MARKETING PVT. LTD ..... Respondent

Through

AND 32. +

ITA 743/2015

PR. COMMISSIONER OF INCOME TAX (CENTRAL-2),

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel.

versus

AQUA GUARD MARKETING PVT. LTD ..... Respondent

Through

CORAM: HON'BLE DR. JUSTICE S.MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU

O R D E R %

28.09.2015 CM No20667/2015 in ITA 739/2015 CM No.20668/2015 in ITA 740/2015 CM No.21125/2015 in ITA 742/2015 CM No.21126/2015 in ITA 743/2015 1. Allowed, subject to all just exceptions. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:54:27

The applications stand disposed of. ITA Nos.739/2015, 740/2015, 742/2015 & 743/2015 3. In view of the decision dated 28th July, 2015 in ITA No.509/2014 (PR. Commissioner of Income Tax v. Aakash Arogya Mandir Pvt. Ltd.), these appeals are dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J SEPTEMBER 28, 2015 MK This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:54:27

(CENTRAL-2) vs. AQUA GUARD MARKETING PVT. LTD