2015 (9) TMI 1433

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....For the Respondent: Mr G. C. Srivastava, Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel O R D E R  1. Both these appeals, one by the Assessee (ITA No.23/2015) and one by the Revenue (ITA No.55/2015) are directed against the order dated 30th May, 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in No.819/Del/2014 for Assessment Year ('AY'....

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.... Revenue being ITA No.213/2014, against the order dated 14th June 2013 of the ITAT in ITA No.5857/2012, raising a similar issue, was decided by this Court along with a batch of other appeals in Sony Ericsson Mobile Communications India P. Ltd. v. CIT [2015] 374 ITR 118 (Del). This Court has in the said decision given detailed directions and remanded the matter to the ITAT to decide the issue afres....