Case Law Details
Case Name : CIT Vs L.G. Electronics Inc. Korea (Delhi High Court)
Appeal Number : ITA 420/2023
Date of Judgement/Order : 02/08/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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CIT Vs L.G. Electronics Inc. Korea (Delhi High Court)
1. Background of the Appeals:
ITA 420/2023 & ITA 421/2023: These appeals related to AY 2015-16 and AY 2016-17 were brought before the court by the appellant/revenue against the orders passed by the Income Tax Appellate Tribunal (Tribunal).
Prior Court Decision: The appeals were correctly contextualized with a prior court ruling from 2010, Lachman Dass Bhatia Vs. Assistant Commissioner of Income Tax, that affected the way these appeals were to be handled.
2. Counsel Arguments and Legal Precedents:
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