ACIT CIRCLE-9(2), NEW DELHI vs. FRIGOGLASS INDIA PRIVATE LTD., NEW DELHI

O R D E R PER ANUBHAV SHARMA, J. M.:

1. 1. These are the appeals filed by the revenue against the order dated 16.04.2019 of Ld. Commissioner of Income Tax (Appeals)-34, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No. 45/18-19 and 46/18-19 arising out of an appeal before it passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ld AO, ACIT, Circle-9(2),New Delhi (hereinafter referred as the Ld. AO).

2. The revenue has raised the following grounds of appeal:-

1. On the facts and in the circumstances of the case and in law, the ld CIT(A) has erred in deleting the addition of Rs. 6,72,85,014/- made by the Assessing Officer by disallowing royalty expenses.”