PR. COMMISSIONER OFLNCOME TAX -21 vs M/S.REMFRY&SAGAR

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 16 October 2024 Judgment pronounced on 31 January, 2025 + ITA 199/2017 PR. COMMISSIONER OF INCOME TAX -21 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr. Rahul Singh, Mr. Anmol Jagga, JSCs versus M/S.REMFRY & SAGAR .....Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra and Mr. Shashwat Dhamija, Advs. + ITA 449/2022 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-12 .....Appellant Through: Mr. Abhishek Maratha, Adv Senior Standing Counsel Ms. Nupur Sharma, Mr. Parth Semwal, Jr. St. Counsel, Mr. Apoorv Agarwal, Jr. St. Counsel, Mr. Gaurav Singh, Mr. Bhanukaran Singh, Ms. Muskan Goel, Ms. Parithi Kohli, Mr. Himanshu Gaur, Advs versus M/S REMFRY AND SAGAR .....Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra and Mr. Shashwat Dhamija, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT YASHWANT VARMA, J. 1. These two appeals have been instituted by the Principal Signature Not Verified Digitally Signed ITA 199/2017 & ITA 449/2022 Page 1 of 27 By:KAMLESH KUMAR Signing Date:31.01.2025 18:41:55 Commissioner of Income Tax and call in question the correctness of the judgment rendered by the Income Tax Appellate Tribunal1 on 06 September 2016 pertaining to Assessment Year2 2009-10 [ITA 199/2017] and order dated 26 July 2019 pertaining to AY 2011-12 [ITA 449/2022]. 2. The appeals had come to be admitted on the following three primary questions as is evident from the order dated 07 March 2017 passed in ITA 199/2017 and which is reproduced hereinbelow:- “(i) Did the ITAT fall into error in allowing the license fee paid to M/s. Remfry & Sagar for use of goodwill by the assessee, having regard to the provisions in the Bar