M/S SUPER EMIRATES EXPORTS,MUMBAI vs. ITO -WARD 28(3)(3), MUMBAI
In the result, appeal filed by the Assessee stands allowed for statistical purposes
ITA 1313/MUM/2023[2012-2013]Status: DisposedITAT Mumbai22 Feb 2024AY 2012-2013
Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalassessment Year: 2012-13
For Appellant: Ms.Dinkle Hariya, Ld. Adv a/w Simoni Chouhan, Ld. CAFor Respondent: Shri Mahesh Parwani –
Section 10Section 139(1)Section 143(3)Section 250Section 40
…nd entails no addition/disallowance. Ld. Counsel further contended that though the Ld. Commissioner has not accepted the contention of the Assessee on the pretext that the Hon’ble Apex Court has admitted the SLP vide order dated 05.08.2016 reported in [2016] 73 Taxmann.com 63 (SC) against the judgment passed by the Hon’ble Delhi High Court in the case of CIT v. Ansal Land Mark Township (P) Ltd., reported in [2015] Taxmann.Com 45 (Delhi), wherein, it was held that second proviso in sec.40(a)(ia) of the Act, has to be applied retrospectively , and therefore, the decision in CIT v. Ansal Land Mark Township (P) Ltd.…