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<h1>Delhi High Court considers deletion of Rs. 37.82 Cr addition by ITAT, raises substantial legal questions.</h1> <h3>Commissioner of Income Tax V Versus Nestle India Limited</h3> Commissioner of Income Tax V Versus Nestle India Limited - TMI The High Court of Delhi admitted the case for consideration. Two substantial questions of law were framed regarding the deletion of an addition of Rs. 37.82 Crores by the ITAT, related to alleged remuneration/royalty paid by the assessee to subsidiaries, and the examination of reasonableness and genuineness of expenses/payments made to subsidiaries. The case was tagged along with ITA No. 1202/2005.