CBDT dated 11th May 2014, the decision of this Court in Cheminvest Ltd. /supra)
requires reconsideration.
20. In Redington (India) Ltd. v. Addl ... Court
had relied upon its earlier decision in the case of Cheminvest Ltd. vs CIT (378 ITR 33).
The relevant extracts of the judgement
Special bench, New
Delhi in the case of Cheminvest Ltd. Vs. ITO ITA No. 87/Del/2008 order
dated 05th August, 2009.
5. Being aggrieved ... Trib).
The case law referred by the Assessing Officer i.e. Cheminvest
Ltd. Vs. ITO is dated 05/08/2009 and the case law cited
jurisdictional High Court in the case Cheminvest Ltd v. CIT
(2015) 378 ITR 33 (Del), wherein it has been held that if there ... reasoning follows the judgment of the Delhi High Court
in Cheminvest Ltd. v. CIT [2015] 378 ITR 33/234 Taxman 761/61 taxmann
jurisdictional High Court in the case Cheminvest Ltd v. CIT
(2015) 378 ITR 33 (Del), wherein it has been held that if there ... reasoning follows the judgment of the Delhi High Court
in Cheminvest Ltd. v. CIT [2015] 378 ITR 33/234 Taxman 761/61 taxmann
jurisdictional High Court in the case Cheminvest Ltd v. CIT
(2015) 378 ITR 33 (Del), wherein it has been held that if there ... reasoning follows the judgment of the Delhi High Court
in Cheminvest Ltd. v. CIT [2015] 378 ITR 33/234 Taxman 761/61 taxmann
jurisdictional High Court in the case Cheminvest Ltd v. CIT
(2015) 378 ITR 33 (Del), wherein it has been held that if there ... reasoning follows the judgment of the Delhi High Court
in Cheminvest Ltd. v. CIT [2015] 378 ITR 33/234 Taxman 761/61 taxmann
jurisdictional High Court in the case Cheminvest Ltd v. CIT
(2015) 378 ITR 33 (Del), wherein it has been held that if there ... reasoning follows the judgment of the Delhi High Court
in Cheminvest Ltd. v. CIT [2015] 378 ITR 33/234 Taxman 761/61 taxmann
jurisdictional High Court in the case Cheminvest Ltd v. CIT
(2015) 378 ITR 33 (Del), wherein it has been held that if there ... reasoning follows the judgment of the Delhi High Court
in Cheminvest Ltd. v. CIT [2015] 378 ITR 33/234 Taxman 761/61 taxmann
jurisdictional High Court in the case Cheminvest Ltd v. CIT
(2015) 378 ITR 33 (Del), wherein it has been held that if there ... reasoning follows the judgment of the Delhi High Court
in Cheminvest Ltd. v. CIT [2015] 378 ITR 33/234 Taxman 761/61 taxmann
jurisdictional High Court in the case Cheminvest Ltd v. CIT
(2015) 378 ITR 33 (Del), wherein it has been held that if there ... reasoning follows the judgment of the Delhi High Court
in Cheminvest Ltd. v. CIT [2015] 378 ITR 33/234 Taxman 761/61 taxmann
