$~109 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 407/2026 CM APPL. 32769/2026 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 .....Appellant Through: Mr. Ruchir Bhatia SSC with Mr. Anant Mann and Mr. Pratyaksh Gupta, JSCs. versus LITTLE FAIRY LIMITED .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR % 14.05.2026 O R D E R 1. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the appellant fairly informs that in an identical matter of the respondent-assessee’s own case for Assessment Year (AY) 2016-17, this Court had taken a view against the appellant-Income Tax Department. 2. Having heard learned counsel for the appellant and on perusal of the memo of appeal; order of the Income Tax Appellate Tribunal dated 25.09.2023 and our dated 30.04.2026 passed in ITA No. 356/2026, we are of the view that the present appeal for AY 2015-16 also deserves to be rejected for the same reasons, which we have given in the order dated 30.04.2026. 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 16/05/2026 at 12:09:18 3. The appeal is, therefore, dismissed. 4. The appeal alongwith the pending application is also disposed of. DINESH MEHTA, J VINOD KUMAR, J MAY 14, 2026/dd 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 16/05/2026 at 12:09:18