PR. COMMISSIONER OF INCOME TAX- 2 vs. M/S CELEBI DELHI CARGO MANAGEMENT INDIA PVT. LTD.
ITA/619/2019HC Delhi30 Jan 2025
Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
Section 263Section 80I
…spect of its property, would not act for its own purpose as a private landlord but would act in public interest. In this regard, the Constitutional Bench of the Apex Court at para 69 in the case of Ashoka Marketing Limited v. Punjab National Bank [(1990) 4 SCC 406.] , after referring to its earlier decision in the case of Dwarkadas Marfatia and Sons v. Board of Trustees of the Port of Bombay [AIR 1989 SC 1642 : (1989) 3 SCC 293.] , has laid down the Digitally Signed By:KAMLESH KUMAR Signing Date:15.02.2025 10:31:10 Signature Not Verified ITA 619/2019 Page 20 of 31…