PR COMMISSIONER OF INCOME TAX CENTRAL II vs. M/S SHARP MINT LIMITED
The appeals are disposed of in the aforesaid terms
ITA/13/2021HC Delhi07 Feb 2022
Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA
Section 124Section 57
…on of India v Aradhna Trading Co. (2002) 4 SCC 447 7 South Asia Industries (P) Ltd. v S.B. Sarup Singh (1965) 2 SCR 756 8 Vinita M. Khanolkar v Pragna M. Pai (1998) 1 SCC 500 9 Sharda Devi v State of Bihar (2002) 3 SCC 705 10 Subal Paul v Malina Paul 2003 10 SCC 361 Signed By:VIPIN KUMAR RAI Signing Date:19.05.2023 13:34:08 Signature Not Verified 2023:DHC:3426-DB RFA(OS)(COMM) 8/2021 & connected matters Page 21 of 48 15.6 The decision of the Supreme Court in Fuerst Day Lawson, which held that the appeal under Letters Patent would…