Delhi High Court upholds dismissal of Revenue's appeals citing precedent The Delhi High Court dismissed Revenue's appeals in ITA case 684/2014, citing a previous decision on the same issue. The court referenced a related case ...
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Delhi High Court upholds dismissal of Revenue's appeals citing precedent
The Delhi High Court dismissed Revenue's appeals in ITA case 684/2014, citing a previous decision on the same issue. The court referenced a related case involving a sister concern of the respondent, where the respondent had merged and ceased to exist during block assessment proceedings. The appeals were rejected based on the precedent set in the Dimension Apparels Pvt. Ltd. case.
The Delhi High Court allowed exemption subject to exceptions in ITA case 684/2014. The Revenue's appeals (ITA Nos. 683/2014 and 684/2014) were dismissed as the issue was covered by a previous court decision. The court referred to a related case involving Dimension Apparels Pvt. Ltd., a sister concern of the respondent, where the respondent had merged and was no longer in existence during block assessment proceedings. The appeals were dismissed based on the authoritative pronouncement in the Dimension Apparels Pvt. Ltd. case.
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