• IN THE HIGH COURT OF DELHI AT NEW DELHI C) l. + ITA 124912010 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mrs. Prem Lata Bansal, Adv. versus CENTITECH INDIA PVT LTD ..... Respondent Through: None 2. ITA 125112010 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mrs. Prem Lata Bansal, Adv. versus CENTITECH INDIA PVT LTD ..... Respondent Through: None CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN ORDER % 30.08.2010 In these two appeals, the assail is to the order dated 22.4.2009 passed by the Income Tax Appellate Tribunal, Delhi Bench-B (for short 'the tribuna]') in ITA No. 2325 & 2326/DELl2008 pertaining to the assessment years 2001-02 and 2002-03. The revenue has treated the amount paid by the assessee towards royalty to Mis Roulands Fabriker, Denmark for availing ITA Nos. 1249/1Q & 1251110 Page 10f2 Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified