What did the High Court hold?

The High Court referred to its previous decision in a similar case, ITA No. 327/2014. Based on that precedent, the Court found no substantial question of law arising for determination.

The Commissioner of Income Tax filed multiple appeals against the assessee, P.D. Associates (P) Ltd. These appeals were listed for hearing before the Delhi High Court.

What were the issues?

Whether a substantial question of law arises for determination in the appeal, considering a prior High Court judgment on a similar matter.

JUDGEMENTopens in new window | Delhi High Court 2015

$- * 3. + 4. + 5. + IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 461/2015 COMMISSIONER OF INCOME TAX (CENTRAL ID, ' . Through. Ms Lakshmi Gurung, Junior Standing Counsel. versus P.D ASSOCIATES (P). (LTD)., Respondent Through WITH ITA 463/2015 COMMISSIONER OF INCOME TAX, (CENTRAL II) Appellant hrough. Ms Lakshmi Gurung, Junior Standing Counsel. versus P.D ASSOCIATES (P), (LTD). Respondent Through WITH ITA 464/2015 COMMISSIONER OF INCOME TAX (CENTRALH) ' Appellant . hrough. Ms Lakshmi Gurung, Junior Standing Counsel. ITA 461/2015 & connected matters Page 1 of3 2015:DHC:11435-DB

versus P.D ASSOCIATES (P). (LTD)., Respondent Through WITH 6. + ITA 465/2015 COMMISSIONER OF INCOME TAX, (CENTRAL II), Appellant Through: Ms Lakshmi Gurung, Junior Standing Counsel. versus P.D ASSOCIATES (P). (LTD)., Respondent Through WITH 7. + ITA 468/2015 COMMISSIONER OF INCOME TAX, (CENTRAL II), Appellant Through: Ms Lakshmi Gurung, Junior Standing Counsel. versus P.D ASSOCIATES (P). (LTD)., Respondent Through WITH 8. + ITA 469/2015 . ITA 461/2015 & connected matters Page 2 of3 2015:DHC:11435-DB

COMMISSIONER OF INCOME TAX, (CENTRAL II), Appellant Through: Ms Lakshmi Gurung, Junior Standing Counsel. versus P.D ASSOCIATES (P). (LTD). Through Respondent CORAM: HON'BLE DR. JUSTICE S.MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU ORDER % 14.09.2015 1. In view of the order passed on 20'^ July, 2015 in ITA No.444/2015, these appeals are dismissed. SEPTEMBER 14, 2015 MK S.MURAL1D11AR, J VIBHU BAKHRU, J ITA 461/2015 & connected matters Page 3 of5 2015:DHC:11435-DB

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 16. + ITA 444/2015 COMMISSIONER OF INCOME TAX, (CENTRAL II) Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus P.D. ASSOCIATES (P). (LTD). ..... Respondent CORAM: HON'BLE DR. JUSTICE S. MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU ORDER % 20.07.2015 CM No.12573/2015 (for exemption) 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. ITA 444/2015 3. In view of the decision of this Court dated 8^^ July 2014 in ITA No. 327/2014 {Commissioner of Income Tax-Ill v. Dimension Apparels Pvt. Ltd.), no substantial question of law arises for determination by the Court in this appeal. ITA 444/2015 Page I of 2 2015:DHC:11435-DB

The appeal is dismissed. JULY 20, 2015/dn S. MURALIDHAR, J VIBHU BAKHRU, J ITA 444/2015 Page 2 of 2 2015:DHC:11435-DB

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What did the High Court hold?

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