$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1097/2005 COMMISSIONER OF INCOME TAX V .....Appellant Through: Mr. Vipul Agrawal, SSC with Ms. Harshita Kotru, Adv. versus M/S NEW LIGHT APPARELS LTD. .....Respondent Through: Mr. Nischay Kantoor, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 03.02.2026 1. While admitting the appeal on 29.03.2006. The following question was framed: “Whether the insertion of Sub-Section 3 of Section 10B of the Income Tax Act by Finance Act, 2000 is clarifactory making receipt of foreign exchange from 100% Export Oriented Unit a condition precedent for grant of tax concession under Section 10-B of the Income Tax Act, 1961?” 2. Learned counsel for the respondent at the outset submitted that the addition on this count is only Rs.24,28,827/- and therefore the appeal deserves to be dismissed in light of CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 3. In view of the aforesaid, the appeal is dismissed. 4. Needless to observe that the appellant-department shall be free to move This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/02/2026 at 12:16:47 application for revival of the appeal, in case it falls in the exceptions. DINESH MEHTA, J. VINOD KUMAR, J. FEBRUARY 3, 2026/sr This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/02/2026 at 12:16:47