Radha Devi vs Sharp Business Systems I Private ... on 19 February, 2026
Author: Neena Bansal Krishna
Bench: Neena Bansal Krishna
$~21
* IN THE HIGH COURT ... Karthik, Ms. Smrithi Suresh
and Mr. Sugam Agrawal, Advocates
versus
SHARP BUSINESS SYSTEMS I PRIVATE LIMITED
.....Respondent
Through: Mr. Manish Miglani, Advocate
CORAM
Sharp Business System (India) Ltd ... vs Commissioner Of Delhi Goods And Service ... on 24 March, 2026
$~156
* IN THE HIGH COURT OF DELHI ... DELHI
+ W.P.(C) 3729/2026 & CM APPL. 18298/2026
SHARP BUSINESS SYSTEM (INDIA) LTD THROUGH
AUTHORIZED SIGNATORY ARJUN KUMAR .....Petitioner
Through: Mr. Rajesh
Sharp Business Systems India(P) Ltd vs Sujana Anoop on 6 April, 2026
STATE CONSUMER DISPUTES REDRESSAL COMMISSION
KERALA
FIRST APPEAL ... 2017
SHARP BUSINESS SYSTEMS INDIA(P) LTD
PRESENT ADDRESS - 1ST FLOOR, AMAL COMPLEX, C P UMMER ROAD, PULLEPADY,
KOCHI- 682015.,KERALA.
.......Appellant(s)
Versus
SUJANA
considering
the factthat jurisdictional High Court, in the case of Sharp
Business Systems Vs. CIT , has held that depreciation is not
allowable on non-compete ... jurisdictional High Court in the case of
M/s Sharp Business System vs CIT III [2012] 254 CTR233(Del) wherein
it was held that depreciation
considering
the factthat jurisdictional High Court, in the case of Sharp
Business Systems Vs. CIT , has held that depreciation is not
allowable on non-compete ... jurisdictional High Court in the case of
M/s Sharp Business System vs CIT III [2012] 254 CTR233(Del) wherein
it was held that depreciation
before the Hon'ble Supreme
Court, the lead case is Sharp Business Systems vs. Commissioner of Income
Tax reported in [2025] 181 Taxmann ... judgment of the Hon'ble Supreme Court passed in Sharp
Business Systems (cited supra). Hence, the matter is remitted back to the
Income
favour of the Income Tax Department by this Court in
Sharp Business System v. Commissioner of Income Tax-III reported
[2012] 27 taxmann ... bottling business is concerned, we are of the view that the
judgment of Hon'ble the Supreme Court in Sharp Business System (supra)
decided
favour of the Income Tax Department by this Court in
Sharp Business System v. Commissioner of Income Tax-III reported
[2012] 27 taxmann ... bottling business is concerned, we are of the view that the
judgment of Hon'ble the Supreme Court in Sharp Business System (supra)
decided
favour of the Income Tax Department by this Court in
Sharp Business System v. Commissioner of Income Tax-III reported
[2012] 27 taxmann ... bottling business is concerned, we are of the view that the
judgment of Hon'ble the Supreme Court in Sharp Business System (supra)
decided
favour of the Income Tax Department by this Court in
Sharp Business System v. Commissioner of Income Tax-III reported
[2012] 27 taxmann ... bottling business is concerned, we are of the view that the
judgment of Hon'ble the Supreme Court in Sharp Business System (supra)
decided
