DCIT-5(3)(2), MUMBAI vs. M/S.WINSOME DIAMONDS AND JEWELLERY LIMITED (FORMERLY KNOWN AS M/S. SU-RAJ DIAMONDS & JEWELLERY LTD), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय "ी सी. एन. "साद,"ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI C.N. PRASAD, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ (िनधा"रण वष" / Assessment Year: 2014-15) DCIT-5(3)(2) M/s Winsome Diamonds and Jewellery Ltd. Room No.573, 5th Floor [Formerly known as Su-Raj diamond and Jewellery Ltd.] बनाम/ 906-908, The Plaza, 55 Gamdevi Aaykar Bhavan Vs. Near Dharm Palace M.K. Road Grant Road, Mumbai-400 007. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-5516-N (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : None Revenue by : Chaudhary Arun Kumar Singh - Ld.Sr.AR सुनवाई की तारीख/ : 20/08/2019 Date of Hearing घोषणा की तारीख / : 20/08/2019 Date of Pronouncement आदेश / O R D E R Per Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year [in short referred to as ‘AY’] 2014-15 contest the order of Ld. Commissioner of Income- Tax (Appeals)-10 Mumbai, [in short referred to as ‘CIT(A)’], Appeal No. CIT(A)-10, Mumbai/11101/2016-17 dated 23/03/2018 qua deletion of disallowance u/s 14A.