(CENTRAL-2) vs. (P) LTD

ITA 973-975/2015

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$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 14. +

ITA 973/2015

PR. COMMISSIONER OF INCOME TAX (CENTRAL-2)

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel with Ms Radhika Gupta, Advocate.

versus

COMPUTER ENGINEERING SERVICES INDIA (P) LTD

..... Respondent

Through:

AND 16. +

ITA 975/2015

PR. COMMISSIONER OF INCOME TAX (CENTRAL-2)

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel with Ms Radhika Gupta, Advocate.

versus

COMPUTER ENGINEERING SERVICES INDIA (P) LTD

..... Respondent

Through

CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU 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 21:43:54

ITA 973-975/2015

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O R D E R %

18.12.2015 CM No.31183/2015 in ITA 973/2015 CM No.31185/2015 in ITA 975/2015 1. Allowed, subject to all just exceptions. 2. The application stands disposed of. ITA Nos.973/2015 & 975/2015 3. The tax effect in each of these appeals is below Rs. 20,00,000/-. Counsel for the Revenue states that in terms of Circular No.21/2015 dated 10th December, 2015 issued by Central Board Direct Taxes (‘CBDT’), these appeals are not pressed. 4. In any event on merits, these appeals require to be dismissed in terms of the decision dated 28th July, 2015 of this Court in ITA No.511/2015 (Commissioner of Income Tax, (Central-II) v. P. D. Associates (P.) Ltd.). 5. The appeals are accordingly dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J DECEMBER 18, 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 21:43:54