COMMISSIONER OF INCOME TAX vs BENETTON INDIA PVT. LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 06.02.2025 ITA 472/2018 COMMISSIONER OF INCOME TAX .....Appellant Versus BENETTON INDIA PVT. LTD. .....Respondent ITA 1318/2018 COMMISSIONER OF INCOME TAX .....Appellant Versus BENETTON INDIA PVT.LTD. .....Respondent ITA 1319/2018 COMMISSIONER OF INCOME TAX .....Appellant Versus BENETTON INDIA PVT.LTD. ....Respondent Advocates who appeared in this case: For the Appellant: Mr. Shlok Chandra, SSC with Ms. Madhvi Shukla, Ms. Naincy Jain, JSCs and Mr. Sushant Pandey, Advocate. For the Respondent: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Vibhu Jain & Mr. Jainender Singh Kataria, Advocates. CORAM HON’BLE MR JUSTICE VIBHU BAKHRU HON’BLE MS JUSTICE SWARANA KANTA SHARMA 1. The Revenue has filed the above-captioned appeals under Section 260A of the Income Tax Act, 1961 (hereafter the Act) impugning the orders passed by the Income Tax Appellate Tribunal (hereafter ITAT) in respect of the assessment years (AYs) 2007-08, 2008-09 and 2009-10. 2. The learned ITAT had rejected the Revenue’s appeal (ITA No.457/Del/2013) in respect of the AY 2007-08 as well as the Revenue’s appeal (ITA No.458/Del/2013) in respect of the A