* IN THE HIGH COURT OF DELHI AT NEW DELHI

Decided On: 18.03.2015

+

ITA No.2069/2010

COMMISSIONER OF INCOME TAX-VI

..... Appellant

Through: Ms. Suruchi Aggarwal, Advocate.

Versus

VRM INDIA LTD.

..... Respondent

Through: Ms. Padma Priya, Advocate.

AND

+

ITA No.318/2014

COMMISSIONER OF INCOME TAX-VI

..... Appellant

Through: Ms. Suruchi Aggarwal, Advocate.

Versus

VRM INDIA LTD.

..... Respondent

Through: Ms. Padma Priya, Advocate.

AND

+

ITA No.320/2014

COMMISSIONER OF INCOME TAX-VI

..... Appellant

Through: Ms. Suruchi Aggarwal, Advocate.

Versus

2015:DHC:2616-DB

VRM INDIA LTD.

..... Respondent

Through: Ms. Padma Priya, Advocate.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT

HON'BLE MR. JUSTICE R.K. GAUBA

MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT)

%

1. The following substantial question of law arises for

consideration in these appeals under Section 260-A of the Income Tax

Act, 1961 (hereafter "the Act"):-

Whether the Income Tax Appellate Tribunal was right in view

of the contracts in question that the respondent-assessee is

entitled to deduction under Section 80-IB(10) of the Income

Tax Act, 1961?

2. The