312 ITR 254 (SC) and CIT v. Realest Builders & Services Ltd.

170 Taxmann 218Supreme Court of India2008#6687 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing 312 ITR 254 (SC) and CIT v. Realest Builders & Services Ltd.

ACIT, CIRCLE-6, JAIPUR, JAIPUR vs. SPYTECH BUILDCON PVT. LTD., JAIPUR

In the result, appeal of the revenue is dismissed

ITA 274/JPR/2023[2018-19]Status: DisposedITAT Jaipur26 Jul 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)
Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 274/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke ACIT, Spytech Buildcon Private Vs. Circle-06, Limited Jaipur 501, Geetansh Class of Pearl, K-48, 49, Income Tax Colony Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJCS 3782 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Raje…

DCIT 27(1),MUMBAI, MUMBAI vs. GOPURAM DEVELOPERS , MUMBAI

In the result, the appeal filed by the Revenue is accordingly dismissed

ITA 1408/MUM/2022[2013-2014]Status: DisposedITAT Mumbai28 Sept 2022AY 2013-2014
Section 133ASection 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before: Shri Om Prakash Kant (Accountant Member) & Smt. Kavitha Rajagopal, (Judicial Member) I.T.A. No.1408/Mum/2022 Assessment Year 2013-14 DCIT 27(1) Vs. M/s Gopuram Room No.406, 4th Developers Floor Tower No.6 18 Kutch Castle, Vashi Railway Derasar Lane, Station Complex Ghatkoper (East) Vashi Navi Mumbai 40007 Mumbai 400703 PAN AADFG8946Q (Appellant) (Respondent) Assessee by Shri Suchek Ancheliya Department by Shri Hoshang B. Irani Date of Hearing 24.08.2022 Date of Pronouncement 28.09.2022 O R D E R Per Om Prakash Kant (AM) :- This appeal filed by the Re…

BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA

ITA 534/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Dec 2021AY 2014-15

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…1 ITA Nos. 374,375,533,534&2116/Kol/2018 Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Shri Manish Borad, AM] I.T.A. Nos. 374 & 375/Kol/2018 Assessment Years: 2012-13 &2014-15 DCIT, Circle-10(1), Kolkata Vs. M/s. Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Appellant Respondent I.T.A. Nos. 533/Kol/2018 Assessment Years: 2012-13 M/s. Bridge & Building Vs. DCIT, Central Circle- Construction Co. Pvt. Ltd. 2(1), Kolkata (PAN: AADCB0689E) App…

BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA

ITA 533/KOL/2018[2012-13]Status: DisposedITAT Kolkata22 Dec 2021AY 2012-13

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…1 ITA Nos. 374,375,533,534&2116/Kol/2018 Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Shri Manish Borad, AM] I.T.A. Nos. 374 & 375/Kol/2018 Assessment Years: 2012-13 &2014-15 DCIT, Circle-10(1), Kolkata Vs. M/s. Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Appellant Respondent I.T.A. Nos. 533/Kol/2018 Assessment Years: 2012-13 M/s. Bridge & Building Vs. DCIT, Central Circle- Construction Co. Pvt. Ltd. 2(1), Kolkata (PAN: AADCB0689E) App…

DCIT, CIRCLE - 10(1), KOLKATA , KOLKATA vs. M/S. BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD., KOLKATA

ITA 375/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Dec 2021AY 2014-15

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…1 ITA Nos. 374,375,533,534&2116/Kol/2018 Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Shri Manish Borad, AM] I.T.A. Nos. 374 & 375/Kol/2018 Assessment Years: 2012-13 &2014-15 DCIT, Circle-10(1), Kolkata Vs. M/s. Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Appellant Respondent I.T.A. Nos. 533/Kol/2018 Assessment Years: 2012-13 M/s. Bridge & Building Vs. DCIT, Central Circle- Construction Co. Pvt. Ltd. 2(1), Kolkata (PAN: AADCB0689E) App…

DCIT, CIRCLE - 10(1), KOLKATA , KOLKATA vs. M/S. BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD., KOLKATA

ITA 374/KOL/2018[2012-13]Status: DisposedITAT Kolkata22 Dec 2021AY 2012-13

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…1 ITA Nos. 374,375,533,534&2116/Kol/2018 Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Shri Manish Borad, AM] I.T.A. Nos. 374 & 375/Kol/2018 Assessment Years: 2012-13 &2014-15 DCIT, Circle-10(1), Kolkata Vs. M/s. Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Appellant Respondent I.T.A. Nos. 533/Kol/2018 Assessment Years: 2012-13 M/s. Bridge & Building Vs. DCIT, Central Circle- Construction Co. Pvt. Ltd. 2(1), Kolkata (PAN: AADCB0689E) App…

BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. ITO, WARD - 10(1), , KOLKATA

ITA 2116/KOL/2018[2013-14]Status: DisposedITAT Kolkata22 Dec 2021AY 2013-14

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…1 ITA Nos. 374,375,533,534&2116/Kol/2018 Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Shri Manish Borad, AM] I.T.A. Nos. 374 & 375/Kol/2018 Assessment Years: 2012-13 &2014-15 DCIT, Circle-10(1), Kolkata Vs. M/s. Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Appellant Respondent I.T.A. Nos. 533/Kol/2018 Assessment Years: 2012-13 M/s. Bridge & Building Vs. DCIT, Central Circle- Construction Co. Pvt. Ltd. 2(1), Kolkata (PAN: AADCB0689E) App…

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. ACIT, NEW DELHI

Appeal is dismissed

ITA 5591/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Dec 2020AY 2011-12

Bench: Shri Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Oil Industry Development Vs Acit Board Circle-52(1) 301, World Trade Centre, New Delhi Babar Road, New Delhi Aaaj00032A (Respondent) (Appellant) Acit Vs Oil Industry Development Circle-52(1) Board New Delhi 301, World Trade Centre, Babar Road, New Delhi Aaaj00032A (Appellant) (Respondent)

Section 14ASection 36(1)Section 36(1)(xii)Section 37(1)

…BCC Ltd case and judgment of the Hon’ble Jurisdictional High Court in Shri Ram Piston’s case as stated above, along with all the cases cited by the CIT(A) in his order i.e. Woodward Governor India Pvt. Ltd. [312 ITR 254(SC)], Realest Builders & Services Ltd. [170 Taxmann 218 (SC)] and SAS Hotels & Enterprises Ltd.(Appeal no. 1030 of 2010) (Madras High Court). Hence the CIT(A) correctly deleted the disallowance of expenses amounting to Rs. 14,95,00,000/- made by the Assessing Officer. 14. We have heard both the parties and perused all the relevant material available on record. The CIT(A) has given a categorical f…

M/S. OIL INDUSTRY DEVELOPEMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

Appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 4425/DEL/2014[2008-09]Status: DisposedITAT Delhi09 Dec 2020AY 2008-09

Bench: Shri Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Oil Industry Development Vs Dcit Board Circle-31(1) 301, World Trade Centre, New Delhi Babar Road New Delhi Aaajo0032A (Appellant) (Respondent) Acit Vs Oil Industry Development Circle-31(1) Board New Delhi 301, World Trade Centre, Babar Road, New Delhi (Appellant) Aaajo0032A (Respondent)

Section 36(1)(xii)

…BCC Ltd case and judgment of the Hon’ble Jurisdictional High Court in Shri Ram Piston’s case as stated above, along with all the cases cited by the CIT(A) in his order i.e. Woodward Governor India Pvt. Ltd. [312 ITR 254(SC)], Realest Builders & Services Ltd. [170 Taxmann 218 (SC)] and SAS Hotels & Enterprises Ltd.(Appeal no. 1030 of 2010) (Madras High Court). Hence the CIT(A) correctly deleted the disallowance of expenses amounting to Rs. 30.62 crores made by the Assessing Officer. Considering the same analogy as relied by the CIT(A) while deleting the disallowance of Rs. 30.62 crores, the addition made on accoun…

ACIT, NEW DELHI vs. M/S. OIL INDUSTRY DEVELOPMENT BOARD, NEW DELHI

Appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 3567/DEL/2014[2008-09]Status: DisposedITAT Delhi09 Dec 2020AY 2008-09

Bench: Shri Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Oil Industry Development Vs Dcit Board Circle-31(1) 301, World Trade Centre, New Delhi Babar Road New Delhi Aaajo0032A (Appellant) (Respondent) Acit Vs Oil Industry Development Circle-31(1) Board New Delhi 301, World Trade Centre, Babar Road, New Delhi (Appellant) Aaajo0032A (Respondent)

Section 36(1)(xii)

…BCC Ltd case and judgment of the Hon’ble Jurisdictional High Court in Shri Ram Piston’s case as stated above, along with all the cases cited by the CIT(A) in his order i.e. Woodward Governor India Pvt. Ltd. [312 ITR 254(SC)], Realest Builders & Services Ltd. [170 Taxmann 218 (SC)] and SAS Hotels & Enterprises Ltd.(Appeal no. 1030 of 2010) (Madras High Court). Hence the CIT(A) correctly deleted the disallowance of expenses amounting to Rs. 30.62 crores made by the Assessing Officer. Considering the same analogy as relied by the CIT(A) while deleting the disallowance of Rs. 30.62 crores, the addition made on accoun…

ACIT, NEW DELHI vs. M/S. OIL INDUSTRIES DEVELOPMENT BOARD, NEW DELHI

Appeal is dismissed

ITA 4074/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Dec 2020AY 2011-12

Bench: Shri Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Oil Industry Development Vs Acit Board Circle-52(1) 301, World Trade Centre, New Delhi Babar Road, New Delhi Aaaj00032A (Respondent) (Appellant) Acit Vs Oil Industry Development Circle-52(1) Board New Delhi 301, World Trade Centre, Babar Road, New Delhi Aaaj00032A (Appellant) (Respondent)

Section 14ASection 36(1)Section 36(1)(xii)Section 37(1)

…BCC Ltd case and judgment of the Hon’ble Jurisdictional High Court in Shri Ram Piston’s case as stated above, along with all the cases cited by the CIT(A) in his order i.e. Woodward Governor India Pvt. Ltd. [312 ITR 254(SC)], Realest Builders & Services Ltd. [170 Taxmann 218 (SC)] and SAS Hotels & Enterprises Ltd.(Appeal no. 1030 of 2010) (Madras High Court). Hence the CIT(A) correctly deleted the disallowance of expenses amounting to Rs. 14,95,00,000/- made by the Assessing Officer. 14. We have heard both the parties and perused all the relevant material available on record. The CIT(A) has given a categorical f…

CAVALCADE PROPERTIES P. LTD,MUMBAI vs. ITO WD 12(1)(4), MUMBAI

Accordingly, grounds raised by the assessee are allowed

ITA 4030/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Oct 2019AY 2011-12

Bench: Shri S. Rifaur Rahman, Am& Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 4030/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Madhur Agarwal, AR byFor Respondent: Shri Awangshi Gimson, DR
Section 115JSection 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM& SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 4030/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13) ITO Ward 12(1)(4), M/s Cavalcade Properties Aayakar Bhavan, Pvt. Ltd. Churchgate, बिधम/ Plot No. C-30, G-Block, Mumbai-400 020 Opp-SIDBI, Bandra Kurla Vs. Complex, Bandra (east), Mumbai 400 051 स्थायीलेखासं./जीआइआरसं./PAN No. AACCC6226B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 4273/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13) ITO Ward 12(1)(4), M/s Cavalcade Properties Aayakar Bhavan, Pvt…

ASST CIT 24(2), MUMBAI vs. DINESH V. BAHIRWANI, MUMBAI

ITA 7497/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Oct 2016AY 2010-11

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2010-11 Dinesh V. Bahirwani, Dcit 20(2), Unit No.605, Business Suites बनाम/ Mumbai- 9 Ploot No.83, Vs. S.V. Rd, Santacruz(W) Mumbai-400054 (Appellant) (Revenue) P.A. No. Abrpb3559K Assessment Year: 2010-11 Acit 24(2) Dinesh V. Bahirwani, 612, Piramal Chambers, Unit No.605, Business बनाम/ Lalbaug, Suites 9 Ploot No.83, Vs. Mumbai-400012 S.V. Rd, Santacruz(W) Mumbai-400054 (Respondent) (Revenue) P.A. No. Abrpb3559K Appellant By Shri Vipul Shah (Ar) Shri B.S. Bist (Sr. Dr) Revenue By सुनवाई क" तार"ख/Date Of Hearing : 18/10/2016 18/10/2016 आदेश क" तार"ख /Date Of Order: आदेश / O R D E R

Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,D,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी संजय गग", "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Sanjay Garg, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2010-11 Dinesh V. Bahirwani, DCIT 20(2), Unit No.605, Business Suites बनाम/ Mumbai- 9 Ploot No.83, Vs. S.V. Rd, Santacruz(W) Mumbai-400054 (Appellant) (Revenue) P.A. No. ABRPB3559K Assessment Year: 2010-11 ACIT 24(2) Dinesh V. Bahirwani, 612, Piramal Chambers, Unit No.605, Business बनाम/ Lalbaug, Suites 9 Ploot No.83, Vs. Mumbai-400012 S.V. Rd…

DINESH V BAHIRWANI,MUMBAI vs. DCIT 20(2), MUMBAI

ITA 7471/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Oct 2016AY 2010-11

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2010-11 Dinesh V. Bahirwani, Dcit 20(2), Unit No.605, Business Suites बनाम/ Mumbai- 9 Ploot No.83, Vs. S.V. Rd, Santacruz(W) Mumbai-400054 (Appellant) (Revenue) P.A. No. Abrpb3559K Assessment Year: 2010-11 Acit 24(2) Dinesh V. Bahirwani, 612, Piramal Chambers, Unit No.605, Business बनाम/ Lalbaug, Suites 9 Ploot No.83, Vs. Mumbai-400012 S.V. Rd, Santacruz(W) Mumbai-400054 (Respondent) (Revenue) P.A. No. Abrpb3559K Appellant By Shri Vipul Shah (Ar) Shri B.S. Bist (Sr. Dr) Revenue By सुनवाई क" तार"ख/Date Of Hearing : 18/10/2016 18/10/2016 आदेश क" तार"ख /Date Of Order: आदेश / O R D E R

Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,D,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी संजय गग", "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Sanjay Garg, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2010-11 Dinesh V. Bahirwani, DCIT 20(2), Unit No.605, Business Suites बनाम/ Mumbai- 9 Ploot No.83, Vs. S.V. Rd, Santacruz(W) Mumbai-400054 (Appellant) (Revenue) P.A. No. ABRPB3559K Assessment Year: 2010-11 ACIT 24(2) Dinesh V. Bahirwani, 612, Piramal Chambers, Unit No.605, Business बनाम/ Lalbaug, Suites 9 Ploot No.83, Vs. Mumbai-400012 S.V. Rd…

D.C.I.T CIR - 7,KOLKATA, KOLKATA vs. P.K.S LIMITED, KOLKATA

In the result, both the appeals filed by the Revenue in ITA

ITA 1934/KOL/2013[2008-09]Status: DisposedITAT Kolkata04 Oct 2016AY 2008-09

Bench: Shri P.M Jagtap & Shri S.S.Viswanethra Ravi

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL,‘A’ BENCH KOLKATA Before Shri P.M Jagtap, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A. No. 1934/KOL/2013 A.Y: 2008-09 D.C.I.T, Cir-7 Vs. M/s. P.K.S Ltd Cir-7, Kolkata PAN: AABCP 4914C (Appellant) (Respondent) I.T.A. No. 1935/KOL/2013 A.Y: 2008-09 D.C.I.T, Cir-7 Vs. P.K.S Ltd Cir-7, Kolkata PAN: AABCP 4914C (Appellant) (Respondent) Appearances by: Shri Sallong Yaden, Addl.CIT, Sr.DR Shri B.B.Payra, Advocate and A.K.Aluni,FCA Date of hearing : 13-07- 2016 Date of pronouncement : 04-10-2016 O R D E R Shri S.S. Viswanethra Ravi, JM :-…

ACIT CIR 12(3), MUMBAI vs. STELMET MARKETING, MUMBAI

In the result, the appeal filed by the Revenue in ITA N0

ITA 6168/MUM/2012[2006-07]Status: DisposedITAT Mumbai11 May 2016AY 2006-07

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6168/Mum/2012 ("नधा"रण वष" / Assessment Year : 2006-07) A.C.I.T. Circle – 12(3), M/S Stelmet Marketing, बनाम/ R. No. 137, Ist Floor, 219, Maker Chamber, V, V. Aayakar Bhawan, Nariman Point, Mumbai – 400 020. Mumbai – 400 021 "थायी लेखा सं./Pan : Aaefs8102K (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri M.V. Choksi
Section 143(2)Section 143(3)Section 271(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 6168/Mum/2012 ("नधा"रण वष" / Assessment Year : 2006-07) A.C.I.T. Circle – 12(3), M/s Stelmet Marketing, बनाम/ R. No. 137, Ist Floor, 219, Maker Chamber, V, v. Aayakar Bhawan, Nariman Point, Mumbai – 400 020. Mumbai – 400 021 "थायी लेखा सं./PAN : AAEFS8102K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Revenue by Shri A. Ramachandran Assessee by : Shri M.V. Choksi सुनवाई क" तार"ख /Date of Hearing : 25-2-2016…

DCIT, NEW DELHI vs. M/S. FRIENDS BUILDTECH & DEVELOPERS PVT. LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 2102/DEL/2012[2008-09]Status: DisposedITAT Delhi11 Mar 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri Prashant Khandelwal, CAFor Respondent: Ms. Susan George, Senior DR
Section 145Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2102/Del./2012 (ASSESSMENT YEAR : 2008-09) DCIT, Circle 11 (1), vs. M/s. Friends Buildtech & Developers Pvt. Ltd., R – 116, 2nd Floor, Greater Kailash – I, New Delhi. New Delhi – 110 048. (PAN : AAGCS3126E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Prashant Khandelwal, CA REVENUE BY : Ms. Susan George, Senior DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : This is an appeal preferred by the revenue against the order of the CIT (Appeals)-XIII, N…