* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ INCOME TAX APPEAL NO. 735/2011
Reserved on: 29th October, 2013
% Date of Decision: 5th February, 2014
DIRECTOR OF INCOME TAX ..... Appellant Through Mr. Sanjeev Sabharwal & Mr. N.P. Sahni, Sr. Standing Counsel.
Versus
M/S E FUNDS IT SOLUTION ..... Respondent Through Mr. S. Ganesh, Sr. Advocate with Mr. Anand Sukumar, Advocate.
INCOME TAX APPEAL NOS. 736/2011 & 737/2011
DIT-1 INTERNATIONAL TAXATION ..... Appellant Through Mr. Sanjeev Sabharwal & Mr. N.P. Sahni, Sr. Standing Counsel.
Versus
M/S E FUNDS CROPORATION ..... Respondent Through Mr. S. Ganesh, Sr. Advocate with Mr. Anand Sukumar, Advocate.
INCOME TAX APPEAL NO. 738/2011
DIT-1 INTERNATIONAL TAXATION ..... Appellant Through Mr. Sanjeev Sabharwal & Mr. N.P. Sahni, Sr. Standing Counsel.
Versus
M/S E FUNDS IT SOLUTION INC. ..... Respondent Through Mr. S. Ganesh, Sr. Advocate with Mr. Anand Sukumar, Advocate.
INCOME TAX APPEAL NOS. 739/2011 & 740/2011
ITA No. 735/2011+connected appeals