Delhi High Court - Orders
Commissioner Of Income Tax ... vs Symantec Asia Pacific Pte. Ltd on 10 May, 2022
Author: Manmohan
Bench: Manmohan, Dinesh Kumar Sharma
$~S-38
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 147/2022
COMMISSIONER OF INCOME TAX (INTERNATIONAL
TAXATION)-2 ..... Appellant
Through: Mr.Sanjay Kumar, Advocate with
Ms.Easha Kadian, Advocate.
versus
SYMANTEC ASIA PACIFIC PTE. LTD. ..... Respondent
Through: Mr.Nageswar Rao, Advocate with
Ms.Deepika Agarwal and
Ms.Viyushti Rawat, Advocates.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
ORDER
% 10.05.2022 Present appeal has been filed challenging the Order dated 15th April, 2021 passed by Income Tax Appellate Tribunal (hereinafter referred to as the 'ITAT') in ITA No.3013/Del/2017 for the Assessment Year 2014-15.
Learned counsel for the Appellant fairly admits that the questions of law urged in the present appeal are covered by the decision of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT in Civil Appeal No(s). 8733-8734/2018. He, however, states that the Revenue has preferred a review petition against the said order.
Since the said review petition has not been allowed till date, the decision of the Supreme Court in Engineering Analysis (supra) is binding on this Court.
Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:11.05.2022 19:14:09Consequently, no substantial question of law arises for consideration in the present appeal. Accordingly, the present appeal is dismissed.
MANMOHAN, J DINESH KUMAR SHARMA, J MAY 10, 2022 TS Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:11.05.2022 19:14:09