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Case Law Details

Case Name : PCIT Vs Harsh International Pvt. Ltd. (Delhi High Court)
Related Assessment Year : 2004-05 and 2005-06
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PCIT Vs Harsh International Pvt. Ltd. (Delhi High Court)

Delhi High Court has upheld the deletion of the penalty on the ground i.e. the fact that appeals were admitted proved that the issue was debatable. The relevant portion of the orders in CIT Vs. Liquid Investment Ltd and CIT Vs. Thomson Press India Ltd is reproduced hereinbelow:-

A) Order dated 5th October, 2010 passed by this  Court in CIT Vs. Liquid Investment Ltd. :-

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