CHINTOO CREATIONS,DELHI vs. CIRCLE-50(1), NEW DELHI
In the result, this appeal is partly allowed
ITA 1772/DEL/2021[2018-19]Status: DisposedITAT Delhi22 Mar 2022AY 2018-19
Bench: Due Date Of Filling Of Return Of Income U/S 139(1) Of It Act & Therefore Are Allowable Under Law As Per Decision Of Jurisdictional Delhi High Court. (Tax Effect: Rs.7,57,156/-) 2. Whether On The Facts & In The Circumstances Of The Case & Position On Law, The Education Cess & The Secondary & Higher Education Cess Amounting To Rs.1,27,329/- Is A Disallowable Expenditure U/S 40(A)(Ii) Of The Income-Tax Act, 1961. (Tax Effect: Rs.44,565/-) The Above Ground Is An Additional Ground. 3. The Appellant Craves Leave To Add, Delete, Modify/Amend The Above Grounds Of Appeal With The Permission Of The Hon’Ble Appellate Authority.
Section 139(1)Section 143(1)Section 149(1)Section 36(1)(va)Section 40
…nt Year 2019-20 (order dated 4th October, 2021); Shand Pipe Industry Pvt. Ltd. vs. DCIT (CPC), [2022] 93 ITR (Trib.) 54 (Bangalore) for Assessment Year 2018-19 (order dated 27th Dec., 2021); Mahadev Cold Storage vs. Jurisdictional Assessing Officer [2021] 190 ITD 273 for Assessment Year 2018-19 and 2019-20 in ITA Nos. 41 & 42/Agr/ 2021 (order date 14.06.2021); Nikhil Mohine vs. DCIT [2022] 93 ITR (Trib.) 658 (Jabalpur) for Assessment Year 2018-19 (order dated 18th Nov., 2021 of SMC Bench, Jabalpur); Gopalkrishna Aswini Kumar vs. Assistant Director of Income Tax [2022] 192 ITD 562 (Bangalore-Trib.) for A…
