Mckinsey Knowledge Centre India ... vs Pr. Commissioner Of Income Tax, ...
2018 Latest Caselaw 4682 Del

*       IN THE HIGH COURT OF DELHI AT NEW DELHI
                                  Reserved on: 07.02.2018
                                Pronounced on: 09.08.2018
+       ITA 526/2017

        MCKINSEY KNOWLEDGE CENTRE INDIA PVT. LTD.
                                                  ..... Appellant
                Through: Mr. Porus Kaka, Sr. Advocate with Mr.
                Divesh Chawla & Mr. Harpreet Singh Ajmani,
                Advocates.
                versus

        PR. COMMISSIONER OF INCOME TAX, DELHI-6 ..... Respondent

Through: Mr. Rahul Chaudhary with Ms. Vibhooti Malhotra, Advocates.

+       ITA 590/2017

        PR.COMMISSIONER OF INCOME TAX-6          ..... Appellant

Through: Mr. Rahul Chaudhary with Ms. Vibhooti Malhotra, Advocates

versus

MCKINSEY KNOWLEDGE CENTRE INDIA PVT.LTD.

..... Respondent Through: Mr. Porus Kaka, Sr. Advocate with Mr. Divesh Chawla & Mr. Harpreet Singh Ajmani, Advocates.

+       ITA 82/2018

        PR. COMMISSIONER OF INCOME TAX-6           ..... Appellant

Through: Mr. Rahul Chaudhary with Ms. Vibhooti Malhotra, Advocates.

versus

MCKINSEY KNOWELEDGE CENTRE INDIA PVT LTD ..... Respondent Through: Mr. Porus Kaka, Sr. Advocate with Mr. Divesh Chawla & Mr. Harpreet Singh Ajmani, Advocates.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A.K. CHAWLA

MR. JUSTICE S. RAVINDRA BHAT

1. The question of law framed in ITA 461/2017 & ITA 526/2017 is answered against the assessee; its appeals, therefore, have to fail. Likewise, the question of law framed in ITA 590/2017 & ITA 82/2018 is answered against the revenue and in favour of the assessee; the revenue's appeals, too, have to fail. All the appeals (ITA 461/2017, ITA 590/2017, ITA 82/2018 & ITA 526/2017) are consequently dismissed, without order on costs.

2. For detailed judgment, the decision dated 09.08.2018 in ITA 461/2017 may be referred to.

S. RAVINDRA BHAT (JUDGE)

A.K. CHAWLA (JUDGE) AUGUST 9, 2018