ITA 1012/2018 Page 1 of 6

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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INCOME TAX APPEAL NO.1012/2018

Date of decision: 28^th September, 2018

THE PR. COMMISSIONER OF INCOME TAX -3 ..... Appellant

Through: Ms. Vibhooti, Advocate.

versus

DLF HOTEL HOLDING LTD. ..... Respondent

Through

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA

HON'BLE MR. JUSTICE CHANDER SHEKHAR

SANJIV KHANNA, J. (ORAL)

This appeal by the Revenue in the case of DLF Hotel Holding Limited

(„respondent-assessee‟ for short) arises from the order dated 9^th April, 2018

of the Income Tax Appellate Tribunal in ITA No. 1750/DEL/2015 and

pertains to the Assessment Year 2010-11.

2.

The facts in brief are that during the period relating to the

Assessment Year 2010-11 an addition of Rs.83,63,03,480/- was made to the

opening balance of the paid up share capital of the respondent-assessee,

enhancing the same to Rs.1259,68,00,000/-. The respondent-assessee had

invested Rs.1165,23,06,015/- in shares of group companies. The