Mithila and Mithila Enterprise, New Delhi vs. Ward- 49(4), New Delhi
In the result, all the three appeals filed by the assessee are allowed
ITA 1906/DEL/2021[2019-20]Status: DisposedITAT Delhi31 Mar 2022AY 2019-20
Bench: Shri Challa Nagendra Prasad, A N D Shri Pradip Kumar Kedia(Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 1904, 1905 & 1906/Del/2021 िनधा"रणवष"/Assessment Years: 2017-18, 2018-19 & 2019-20 Mithila & Mithila Enterprises, Assessing Officer, C-22, New Krishna Park, बनाम Ward : 49 (4), Vikas Puri, Vs. New Delhi. New Delhi – 110 018. Pan No. Aasfm1647F अपीलाथ"/Appellant ""यथ"/Respondent
For Appellant: Shri Gaurav Pundir, Sr. D.RFor Respondent: 24/02/2022
Section 143(1)Section 36Section 36(1)(viia)Section 43B
…ersal Precision Screws Vs. ACIT (2016) 69 taxmann.com 368 (Delhi Trib.); (e) CIT Vs. Kichha Sugar Co. Ltd. (2013) 356 ITR 351 (Uttarakhand); (f) CIT Vs. Nuchem Ltd. (2015) 59 taxmann.com 455 (P & H); (g) CIT Vs. ANZ Information Technology (P.) Ltd. (2009) 319 ITR 123 (Kar.); (h) H. P. Tourism Development Corpn. Ltd. (2010) 328 ITR 508 (H. P.); (i) Spectrum Consultants India Pvt. Ltd. Vs. CIT (2013) 215 Taxman 597 (Kar.); (j) Rajasthan State Ganganagar Sugar Mills Ltd. (2020) 114 taxmann.com 573 (SC); (k) Salzgitter Hydraulics (P.) Ltd. Vs. ITO (2009) (ITA. No. 644/Hyd/2020) (Hyd. Trib.); (l) Adma Solution…