LAWS(DLH)-2022-5-99

COMMISSIONER OF INCOME TAX -EXEMPTION Vs. GS1 INDIA

Decided On May 12, 2022
Commissioner Of Income Tax -Exemption Appellant
V/S
Gs1 India Respondents

JUDGEMENT

(1.) Manmohan, J . 1.Present Appeal has been filed challenging the Order dtd. 16/1/2019 passed by Income Tax Appellate Tribunal ('ITAT') in ITA No. 3615/Del/2015 for the Assessment Year 2010-11. In the present appeal the following questions of law have been raised:

(2.) Learned counsel for the Appellant fairly admits that the first question of law is covered by the decision of this Court in ITA 333/2018 in favour of the assessee. He also admits that the second question of law is a consequential question of law and accordingly, the same stands covered by the aforesaid judgment.

(3.) Learned counsel for the appellant further admits that the third proposed question of law is also covered by the decision passed by the Supreme Court in Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona, [2018] 402 ITR 441 (SC).