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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA No. 397/2009
Reserved on: 11th November 2017
Decided on: 7th December, 2017
COMMISSIONER OF INCOME TAX, DELHI ....Appellant
Through: Mr. Ruchir Bhatia, Senior Standing
Counsel, Mr. Puneet Rai, Junior
Standing Counsel and Mr. Gaurav
Kheterpal, Advocate.
versus
MARUTI UDYOG LTD. ..... Respondent
Through : Mr. S. Ganesh, Senior Advocate with
Ms. Kavita Jha, Mr. S. Sukumaran,
Mr. Anand Sukumar, Mr. Bhuwan
Dhoopar, Ms. Roopali Gupta and
Mr.Bhupesh Pathak, Advocates.
CORAM: JUSTICE S. MURALIDHAR
JUSTICE PRATHIBA M. SINGH
JUDGMENT
% 07.12.2017
Dr. S. Muralidhar, J.:
1. This is an appeal by the Revenue against the impugned order dated 30th
June 2008 passed by the Income Tax Appellate Tribunal (`ITAT') in ITA
No.2696/Del/2007 for the AY 2004-05.
2. While admitting this appeal on 28th January 2010, the following questions
ITA No.397/2009 Page 1 of 3
of law were framed for consideration:
1. Whether the Income Tax Appellate Tribunal (ITAT) erred in
holding that duty drawn back accrues to the assessee only on passing
of the order by appropriate authority and not in the year of export?
2. Whether the ITAT is right in law in holding that unutilized
MODVAT credit for earlier years adjusted in assessment years in
question should be treated as actual payment of the excise duty under
Section 43B of the Income Tax Act, 1961?
3. Whether on the facts and circumstances of the case the ITAT erred
in deleting the addition of Rs 6,17,26,038/- made by the Assessing
Officer on account of alleged excess consumption of raw materials
and components shown by the Assessee?
4. Whether the ITAT erred in setting aside the order of CIT (A) and
direct the Assessing Officer not to reduce the amount of deduction
allowable under Section 80-IB from the profits of business for the
purpose of computing deduction under Section 80HHC?
3. In view of the decision of this Court rendered today in ITA No. 250 of
2005:
(a) Question 1 is answered in the negative, i.e. in favour of the Assessee
and against the Revenue.
(b) Question 2 is answered in the negative, i.e. in favour of the Revenue
and against the Assessee.
(c) Question 3 is answered in the negative, i.e. in favour of the Assessee
and against the Revenue.
4. As far as Question 4 is concerned, in view of the decisions in Great
Eastern Exports v. CIT [2011] 332 ITR 14 (Del) and Associated Capsules
ITA No.397/2009 Page 2 of 3
(P.) Ltd. v. DCIT [2011] 332 ITR 42 (Bom), it is answered in the
affirmative, i.e. in favour of the Revenue and against the Assessee.
5. ITA No. 397 of 2009 is disposed of accordingly.
S. MURALIDHAR, J.
PRATHIBA M. SINGH, J.
DECEMBER 07, 2017
Rm
ITA No.397/2009 Page 3 of 3
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