Delhi High Court - Orders
Commissioner Of Income Tax ... vs Symantec Asia Pacific Pte. Ltd on 4 April, 2022
Author: Manmohan
Bench: Manmohan, Dinesh Kumar Sharma
$~98
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 74/2022
COMMISSIONER OF INCOME TAX (INTERNATIONAL
TAXATION)-2 ..... Appellant
Through: Mr.Sanjay Kumar, senior standing
counsel for the Revenue.
versus
SYMANTEC ASIA PACIFIC PTE. LTD. ..... Respondent
Through: Mr.Nageswar rao with Ms.Deepika
Agarwal and Ms.Viyushti Agarwal,
Advocates.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
ORDER
% 04.04.2022 Present appeal has been filed challenging the Order dated 31st August, 2020 passed by Income Tax Appellate Tribunal (hereinafter referred to as the 'ITAT') in ITA No. 1000/Del./2017 for the Assessment Year 2013-14.
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 of the Supreme Court.
Since the said review petition has not been allowed till date, the Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:05.04.2022 17:26:09 decision of the Supreme Court in Engineering Analysis (supra) is binding on this Court.
Accordingly, the present appeal is dismissed.
MANMOHAN, J DINESH KUMAR SHARMA, J APRIL 4, 2022 KA Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:05.04.2022 17:26:09