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
…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M/s Chintoo Creations Dy. Commissioner of WZ-119A/2, Income Tax, Naraina Village, CPC, Bangalore-560500 Chintoo Heights Vs. Building, Naraina, Delhi-110 028 PAN-AAAFC 3893K (Appellant) (Respondent) Appellant By Sh. Suresh K. Gupta, CA Respondent by Sh. Jagdish Singh, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals), Del…
