2022 (9) TMI 1563

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..... he Respondent : Ms. Ananya Kapoor with Vibhu Jain , Advocates JUDGMENT MANMOHAN, J (Oral): 1. Present income tax appeal has been filed challenging the order dated 31st January, 2022 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 140/Del./2021 for the Assessment Year 2017-18. The relevant portion of the impugned order is reproduced hereinbelow: 4.2 It was also claimed by the A .....

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..... A No.9130/Del/2019 for the previous AY 2016-17 decided on 06-07-2020 and even covered by the recent judgment of the Hon'ble Supreme Court in the case of Engineering Analysis Centre for Excellence Private Limited vs. Commissioner of Income Tax & Another (Supra). 2. Learned counsel for the Appellant states that the ITAT has erred in holding that the income from supply of CAS and middleware products .....

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..... unhayammed and Others Vs. State of Kerala And Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is covered by the judgment of the Supreme Court in Engineering Analysis (supra). 7. Accordingly, no substantial question of law arises for consideration in the present appeal and the same .....

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