2017 (10) TMI 1279

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....f 2012, Civil Appeal No. 3439 of 2012, Civil Appeal No. 3945 of 2012, Civil Appeal No. 4541-4542 of 2014, Civil Appeal No. 7850 of 2012, Civil Appeal No. 7851 of 2012, Civil Appeal No. 8960 of 2012, Civil Appeal No. 1000 of 2013, Civil Appeal No. 723 of 2013, Civil Appeal No. 5366 of 2013, Civil Appeal No. 771 of 2014, Civil Appeal No. 2903 of 2014, Civil Appeal No. 10147 of 2014, Civil Appeal No. 10146 of 2014, Civil Appeal No. 10500 of 2014, CIVIL Appeal No. 149 of 2015, Civil Appeal No. 150 of 2015, Civil Appeal No. 721 of 2015, Civil Appeal No. 1332 of 2015, Civil Appeal No. 1330 of 2015, Civil Appeal No. 1141 of 2015, Civil Appeal No. 4316 of 2015, Civil Appeal No. 1136 of 2015, Civil Appeal No. 650 of 2015, Civil Appeal No. 3233 of 20....

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..... H.N.Salve, Sr.Adv., Mr. U.A.Rana, Adv., Mr. Himanshu Mehta, Adv., Mr. Satendra Kumar Rai, Adv., Mr. Percy Pardiwala, Sr. Adv., Mr. U.A.Rana, Adv., Mr. Himanshu Mehta, Adv., Mr. Avirat Kumar, Adv. And M/s. Gagrat And Co, AOR For the Respondent (s) : Mr. Kaustubh Shukla, AOR, Mr. Deepayan Mandal, Adv., Mr. Konark Tyagi, Adv., Mr. Kavin Gulati, Sr. Adv., MS. Ruby Singh Ahuja, Adv., Mr. Utsav Trivedi, Adv., Mr. Shubham Saigal, Adv., Mr. Sarvan Sahney, Adv., M/s. Karanjawala & Co., AOR, Mr. Kaushik Poddar, AOR, Mr. Pritesh Kapur, Adv., Mr. Senthil Jagadeesan, AOR, Ms. Shruti Iyer, Adv., Ms. Sonakshi Malhan, Adv., Ms. Suriti Chowdhary, Adv., Mr. A.V.Raghu Ram, Adv., Mr. Gunnam Venkateswara Rao, AOR, Mr. Niraj Gupta, AOR, Mr. John Mathew, AOR, ....

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....Saini, Adv., Mr. Aditya Kumar Sharan, Adv., Mr. Rashmikumar Manilal Vithlani, AOR, Mr. D.N.Ray, Adv., Mr. Tushar Hemani, Adv., Mr. Lokesh K.Choudhary, Adv., Ms. Disha Ray, Adv. And Ms Sumita Ray, AOR ORDER The impugned judgment and order dated 11.05.2011 has relied upon a judgment of the same date by a Division Bench of the High Court of Delhi in ITA No. 462 of 2009. Having perused the judgment and having heard arguments, we are of the view that the judgment is a detailed judgment going into Section 2(22)(e) of the Income Tax Act which arises at the correct construction of the said Section. We do not wish to add anything to the judgment except to say that we agree therewith. These appeals are disposed of accordingly. SLP(C) Nos. 19007 o....