PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S BHARATNET TECHNOLOGY LIMITED

Appeals stands dismissed in limine

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

5. On the last date of hearing i.e. 18.10.2023, we had asked counsel for the Revenue whether the judgment in Kabul Chawla (supra) has been upheld by the Apex Court or not. Mr.Issar has been fair enough to produce before us the judgment passed by the Apex Court in Principal Commissioner of Income Tax, Central-3 Vs. Abhisar Buildwell

M/S KAKKAR COMPLEX STEELS (P) LTDE vs. THE COMMISSIONER OF IT

Appeal is allowed and

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA