Document Fragment View

Matching Fragments

17. No fault could be pointed in the conclusion of the Tribunal while adjudicating the aforesaid ground. In view of the above, we do not find any substance in the objections raised by the revenue. Accordingly, the question of law is answered against the revenue and in favour of the assessee.

18. The appeals are dismissed.




                                             (AJAY KUMAR MITTAL)
                                                    JUDGE


April 20, 2011                               (ADARSH KUMAR GOEL)
gbs                                                 JUDGE

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: 20.4.2011 The Commissioner of Income-tax, Panchkula ....Appellant.

Versus M/s Haryana State Electronics Development Corporation Ltd.

...Respondent.

CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL.

HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.

PRESENT: Mr. Yogesh Putney, Senior Standing Counsel, for the appellant.

Ms. Radhika Suri, Advocate for the respondent. AJAY KUMAR MITTAL, J.

The appeal is dismissed.

For reasons, see the detailed order of even date recorded in ITA No. 302 of 2008 (The Commissioner of Income-tax, Panchkula v. M/s Haryana State Electronics Development Corporation Ltd).




                                           (AJAY KUMAR MITTAL)
                                                  JUDGE



April 20, 2011                             (ADARSH KUMAR GOEL)
gbs                                               JUDGE

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: 20.4.2011 The Commissioner of Income-tax, Panchkula ....Appellant.

Versus M/s Haryana State Electronics Development Corporation Ltd.

...Respondent.

CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL.

HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.