2017 (11) TMI 1312

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.... the Respondent : Mr. Himanshu Sinha with Ms. Vrinda Tulshan, Advocates. ORDER CM No. 14469/2017 (for exemption) 1. Allowed, subject to all just exceptions. CM No. 14470/2017 (for condonation of delay of 2 days in filing the appeal) 2. For the reasons stated in the application, the delay of 2 days in filing the appeal is condoned. ITA 305/2017 3. This appeal, under Section 260....

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....y its order dated 21st October, 2016 in ITA No. 642/2016 (Commissioner of Income Tax-III v. Samsung India Electronics Pvt. Ltd.). 5. In the impugned order, the ITAT has extracted the relevant portions of the order passed by the ITAT in the above case and has reiterated the view taken thereunder. Although learned counsel for the Revenue has sought to persuade the Court to revisit the issue, the ....