9911796707
TMI Blog2017 (11) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... with Ms. Vrinda Tulshan, Advocates. ORDER CM No. 14469/2017 (for exemption) 1. Allowed, subject to all just exceptions. CM No. 14470/2017 (for condonation of delay of 2 days in filing the appeal) 2. For the reasons stated in the application, the delay of 2 days in filing the appeal is condoned. ITA 305/2017 3. This appeal, under Section 260A of the Income Tax Act, 1961 ('Act'), by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 (Commissioner of Income Tax-III v. Samsung India Electronics Pvt. Ltd.). 5. In the impugned order, the ITAT has extracted the relevant portions of the order passed by the ITAT in the above case and has reiterated the view taken thereunder. Although learned counsel for the Revenue has sought to persuade the Court to revisit the issue, the Court is not inclined to do so. The ITAT's view in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerns the issue of deemed income where again the order of the CIT (A) deleting the addition has been affirmed by the ITAT. In doing so, the ITAT has again relied on its earlier order dated 30th April, 2013 in the case of Samsung India Electronics Pvt. Ltd. v. Department of Income Tax (supra).
9. No substantial question of law arises.
10. The appeal is, accordingly, dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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