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<h1>Appeal dismissed for lack of legal question.</h1> The High Court of Delhi dismissed the appeal as no substantial question of law arose for consideration, relying on the decision in CIT vs. Vikramaditya ... - The High Court of Delhi dismissed the appeal as no substantial question of law arose for consideration, citing the decision in CIT vs. Vikramaditya and Associates P. Ltd., 287 ITR 268. Advocates for the Appellant were Ms. Premlata Bansal, Mr. Mohan Prasad Gupta, and Mr. Sanjeev Rajpal.