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2017 (3) TMI 1676

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....br>ITA 197/2017 & CM No. 9070/2017 - -<br>Income Tax<br>Mr. S. Ravindra Bhat And Mr. Najmi Waziri JJ. For the Appellant : Mr. Ruchir Bhatia, Adv. For the Respondent : Mr. Sanat Kapoor, Adv. O....

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....ision in Cheminvest Ltd. vs Commissioner of Income Tax [2015] 378 ITR 33 (Delhi). Therefore, since the ITAT followed the ruling of this Court, and there was no tax imposition income, there could no....