Commissioner Of Income Tax vs Yum Restaurants India Pvt. Ltd.
2015 Latest Caselaw 857 Del

Citation : 2015 Latest Caselaw 857 Del
Judgement Date : 30 January, 2015

Delhi High Court

Commissioner Of Income Tax vs Yum Restaurants India Pvt. Ltd. on 30 January, 2015

Author: S.Ravindra Bhat

$~6 to 8 &16 to 18
*     IN THE HIGH COURT OF DELHI AT NEW DELHI

                                           Reserved on: 07.01.2015
                                         Pronounced on: 30.01.2015
+     ITA 619/2014
      COMMISSIONER OF INCOME TAX-VI              ..... Appellant
                          versus
      M/S. YUM RESTAURANTS (I) PVT. LTD.         ..... Respondent

+     ITA 661/2014
      COMMISSIONER OF INCOME TAX-VI              ..... Appellant
                          versus
      M/S. YUM RESTAURANTS (I) PVT. LTD.         ..... Respondent
+     ITA 710/2014
      COMMISSIONER OF INCOME TAX-VI              ..... Appellant
                          versus
      M/S. YUM RESTAURANTS (I) PVT. LTD.         ..... Respondent
+     ITA 151/2012, C.M. APPL.14484/2012, 14485/2012 & 14486/2012
      COMMISSIONER OF INCOME TAX                 ..... Appellant
                          versus
      YUM RESTAURANTS INDIA PVT. LTD.            ..... Respondent
+     ITA 152/2012, C.M. APPL.14478/2012, 14479/2012 & 14480/2012
      COMMISSIONER OF INCOME TAX                 ..... Appellant
                          versus
      YUM RESTAURANTS INDIA PVT. LTD.            ..... Respondent
+     ITA 158/2012, C.M. APPL.14481/2012, 14482/2012 & 14483/2012




ITA 619/2014 AND CONNECTED MATTERS                                 Page 1
       COMMISSIONER OF INCOME TAX                       ..... Appellant
                          versus
      YUM RESTAURANTS INDIA PVT. LTD.                  ..... Respondent

Through : Ms. Suruchii Aggarwal, Sr. Standing Counsel with Sh. Aamin Aziz, Advocate, for appellants in ITA Nos. 614/2014, 619/2014, 661/2014 and 710/2014.

Sh. Kamal Sawhney, Sr. Standing Cousnel with Sh. Sanjay Kumar, Jr. Standing Counsel, for appellants in ITA Nos. 151/2012, 152/2012 and 158/2012.

Sh. Nageswar Rao, Sh. Shailesh Kumar and Ms. Sayaree Basu Mallik, Advocates, for respondents in ITA Nos. 614/2014, 619/2014, 661/2014, 710/2014, 151/2012, 152/2012 and 158/2012.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K. GAUBA

MR. JUSTICE S. RAVINDRA BHAT

% For detailed judgment, the decision dated 30.01.2015 in ITA 614/2014 may be referred to.

S. RAVINDRA BHAT (JUDGE)

R.K. GAUBA (JUDGE) JANUARY 30, 2015

ITA 619/2014 AND CONNECTED MATTERS Page 2