ACIT, CENTRAL CIRCLE-1, NEW DELHI vs. SAHARA PRIME CITY LTD., LUCKNOW

ITA 5506/DEL/2017Status: DisposedITAT Delhi31 October 2023AY 2014-15Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)33 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal affirmed the CIT(A)'s orders, finding that the expenses were either properly vouched business expenditures or that the CIT(A)'s deletion of disallowances in prior years was consistently applied. No distinguishing facts were presented by the Revenue.

What were the facts?

The Revenue appealed against the CIT(A)'s orders deleting various additions made by the Assessing Officer. These additions pertained to disallowances under Section 14A, commission payments, interest expenses, and excess depreciation.

What were the issues?

Whether the CIT(A) erred in deleting additions related to disallowances under Section 14A, commission payments, interest expenses, and excess depreciation, and whether prior year's decisions were applicable.

Which sections of the Income-tax Act were involved?

Section 14A

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Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI KUL BHARAT & SHRI M. BALAGANESH

For Appellant: Adv. Ms. Shaily Gupta, CA; and Sh. Archit Kawra, Adv
Hearing: 23.10.2023Pronounced: 31.10.2023

PER BENCH:

The captioned appeals, by the Revenue, in respect of the very same assessee,

are directed against separate orders dated 14.09.2023 for A.Y. 2009-10;

18.10.

2023 for A.Y. 2010-11; 28.03.2016 for A.Y. 2011-12; dated 18.08.2016 for 2 ITA Nos. 6242/Del/2013 & ors. A.Y. 2012-13; dated 06.09.2016 for A.Y. 2013-14; 21.06.2017 for A.Y. 2014-15;

29.06.

2018 for A.Y. 2015-16; and 31.05.2019 for A.Y. 2016-17 passed by the learned Commissioner of Income-tax (Appeals)-23, New Delhi. All these appeals

were heard together and are bein

The order continues below.

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