2019 (12) TMI 90

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....Easha Kadian, Advocate.   Respondent Through: Mr. M.P. Rastogi, Mr. K.N. Ahuja and Mr. Manu K. Giri, Advocates.   O R D E R 1. The Revenue has preferred these appeals to assail the common order dated 05.01.2018 passed by the Income Tax Appellate Tribunal, Delhi Bench "C‟, New Delhi in a batch of ITAs. 2. The present appeals relates to the assessment years 2005-06 and 20....

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....ee. On this aspect, the position of law is covered against the Revenue by the decision in Pepsico India Holding Pvt. Ltd v. Assistant Commissioner of Income Tax and Anr. 2015 370 ITR 295 Del. On this short ground, the impugned order passed by the Tribunal is liable to be sustained. Even otherwise, we find that the Assessing Officer did not make any additions on the basis of the agreement dated 05.....