Pr. Commissioner of Income Tax, Delhi-2 vs. M/S Bose Corporation (India) Pvt. L to
The appeal is allowed to the above extent
ITA/462/2016HC Delhi23 Aug 2016
Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA
Section 21Section 23Section 28
…e positive identification, by PW-23, of the appellant in court, the earlier identification in the Police Station merely acted as corroboration thereof. Reliance was placed, in this regard, on Ashok Debbarma Alias Achak Debbarma v. State of Tripura, (2014) 4 SCC 747 and Satwantin Bai v. Sunil Kumar, MANU/SC/0416/2015. CRL.A. 462/2016 Page 8 of 57 Holding, on the basis of the above material, that the appellant stood irrevocably linked to the offence, alleged to have been committed by him, the…