CIT v. Petro Araldite (P.) Ltd.

256 Taxmann 16High Court2018#8822 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also reported as

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Sections most often in play

Section 10BSection 144CSection 271(1)(c)Section 274Section 37(1)Section 92CASection 143(2)Section 35D

Judgments citing CIT v. Petro Araldite (P.) Ltd.

SCHOTT GLASS INDIA P.LTD,MUMBAI vs. ITO 8(3)(1), MUMBAI

In the result, ITA 7356/Mum/2014 of the appeals of the assessee are allowed for statistical purpose and ITA No

ITA 7356/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Jan 2024AY 2007-08

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singhschott Glass India Private Vs. Income Tax Officer 8(3)-1 Limited, Dynasty “A” Wing Room No. 201, Aayakar 303/304, 3Rd Floor, Bhavan, M.K. Road, Andheri Kurla Road, Mumbai – 400020 Andheri (E) Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcs8583L Appellant .. Respondent Schott Glass India Private Vs. Deputy Commissioner Of Limited, Dynasty “A” Wing Income Tax 8(3) 303/304, 3Rd Floor, Room No. 204, Aayakar Andheri Kurla Road, Bhavan, M.K. Road, Andheri (E) Mumbai – 400020 Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcs8583L Appellant .. Respondent Appellant By : Ketan Ved Respondent By : Mahesh Jiwade Date Of Hearing 12.12.2023 Date Of Pronouncement 24.01.2024 आदेश / O R D E R Per Amarjit Singh (Am): Both These Appeals Filed By The Assessee Are Directed Agasint The Different Orders Of Ld. Cit(A)-15, Mumbai. Since Both These Appeals

For Appellant: Ketan VedFor Respondent: Mahesh Jiwade
Section 143(2)Section 144C(1)Section 92C

…P a g e | 1 ITA No.7356/Mum/2014 & ITA No.2594/Mum/2012 Schott Glass India Private Limited Vs. ITO-8(3)-1 IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Schott Glass India Private Vs. Income Tax Officer 8(3)-1 Limited, Dynasty “A” Wing Room No. 201, Aayakar 303/304, 3rd Floor, Bhavan, M.K. Road, Andheri Kurla Road, Mumbai – 400020 Andheri (E) Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCS8583L Appellant .. Respondent Schott Glass India Private Vs. Deputy Commissioner of Limited, Dynasty “A” Wing…

SCHOTT GLASS INDIA PVT. LTD.,MUMBAI vs. D.C.I.T. CIRCLE 8(3), MUMBAI

In the result, ITA 7356/Mum/2014 of the appeals of the assessee are allowed for statistical purpose and ITA No

ITA 2594/MUM/2012[2007-08]Status: DisposedITAT Mumbai24 Jan 2024AY 2007-08

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singhschott Glass India Private Vs. Income Tax Officer 8(3)-1 Limited, Dynasty “A” Wing Room No. 201, Aayakar 303/304, 3Rd Floor, Bhavan, M.K. Road, Andheri Kurla Road, Mumbai – 400020 Andheri (E) Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcs8583L Appellant .. Respondent Schott Glass India Private Vs. Deputy Commissioner Of Limited, Dynasty “A” Wing Income Tax 8(3) 303/304, 3Rd Floor, Room No. 204, Aayakar Andheri Kurla Road, Bhavan, M.K. Road, Andheri (E) Mumbai – 400020 Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcs8583L Appellant .. Respondent Appellant By : Ketan Ved Respondent By : Mahesh Jiwade Date Of Hearing 12.12.2023 Date Of Pronouncement 24.01.2024 आदेश / O R D E R Per Amarjit Singh (Am): Both These Appeals Filed By The Assessee Are Directed Agasint The Different Orders Of Ld. Cit(A)-15, Mumbai. Since Both These Appeals

For Appellant: Ketan VedFor Respondent: Mahesh Jiwade
Section 143(2)Section 144C(1)Section 92C

…P a g e | 1 ITA No.7356/Mum/2014 & ITA No.2594/Mum/2012 Schott Glass India Private Limited Vs. ITO-8(3)-1 IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Schott Glass India Private Vs. Income Tax Officer 8(3)-1 Limited, Dynasty “A” Wing Room No. 201, Aayakar 303/304, 3rd Floor, Bhavan, M.K. Road, Andheri Kurla Road, Mumbai – 400020 Andheri (E) Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCS8583L Appellant .. Respondent Schott Glass India Private Vs. Deputy Commissioner of Limited, Dynasty “A” Wing…

TPR AUTOPARTS MFG INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 25(1), NEW DELHI

In the result, the appeal of the assessee is allowed for

ITA 7100/DEL/2018[2012-13]Status: HeardITAT Delhi21 Apr 2022AY 2012-13
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M/s TPR Autoparts Mfg Dy. Commissioner of India Private Limited, Income Tax, E-10, 1st & 2nd Floor, Circle-25(1), Main Market, Vs. New Delhi-110 002 Hauz Khas, New Delhi-110 016 PAN-AACCT 9433D (Appellant) (Respondent) Appellant by Sh. C.S. Agarwal, Sr. Counsel and Sh. R.P. Mall, Adv. Respondent by Sh. H.K.Chaudhary, CIT-DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Ap…

M/S CLOSURE SYSTEMS INTERNATIONAL INDIA PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-2(1)(1), BANGALORE

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 680/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Sept 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.680/Bang/2017 Assessment Year : 2012-13 M/S. Pact Closure Systems (India) Private Limited, Vs. The Income Tax Officer, (Formerly Known As Closure Systems International Ward – 2(1)(1), India Private Limited) Bengaluru. Survey No.35 & 36, Soukhya Road, Kacherkanahalli, Hoskote Taluk, Bengaluru – 560 067. Pan : Aadcc 7884 N Appellant Respondent Appellant By : Shri. K. R. Vasudevan, Advocate Respondent By : Shri. Muzaffar Hussain, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 09.09.2021 Date Of Pronouncement : 14.09.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Final Order Of Assessment Dated 18.01.2017 Passed By The Ito, Ward – 2(1)(1), Bengaluru, Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’), In Relation To Assessment Year 2012-13. 2. Grounds 1 To 6 Raised By The Assessee Are General In Nature & Does Not Call For Any Specific Adjudication. Grounds 7 To 20 Raised By The Assessee Is In Relation To Determination Of Arm’S Length Price (Alp) In Respect Of International Transaction Entered Into By The Assessee With Its Associated Enterprise (Ae). The Assessee Is A Company Engaged In The Business Of It(Tp)A No.209/Bang/2015 Page 2 Of 12

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.680/Bang/2017 Assessment Year : 2012-13 M/s. Pact Closure Systems (India) Private Limited, Vs. The Income Tax Officer, (formerly known as Closure Systems International Ward – 2(1)(1), India Private Limited) Bengaluru. Survey No.35 and 36, Soukhya Road, Kacherkanahalli, Hoskote Taluk, Bengaluru – 560 067. PAN : AADCC 7884 N APPELLANT RESPONDENT Appellant by : Shri. K. R. Vasudevan, Advocate Respondent by : Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru Date…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE vs. M/S BOSCH AUTOMOTIVE ELECTRONICS INDIA PVT LTD , BANGALORE

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

ITA 526/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Jul 2021AY 2009-10

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Pradeep Kumar, CIT_DRFor Respondent: Sri.T.Suryanarayana, Advocate
Section 132(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.526/Bang/2018 : Asst.Year 2012-2013 Dy.Commissioner of Incom-tax M/s.Bosch Automotive Circle 1(1)(2) Electronics India Pvt. Ltd. v. Bangalore. Building No.703, Naganathapura, PB No.10029 Electronics City Post Office Bangalore – 560 100. PAN : AADCB4330L. (Appellant) (Respondent) Appellant by : Sri.Pradeep Kumar, CIT_DR Respondent by :Sri.T.Suryanarayana, Advocate Date of Pronouncement : 28.07.2021 Date of Hearing : 28.07.2021 O R D E R Per George George K, JM This appeal at the ins…

TPR AUTOPARTS MFG INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 25(2), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 4744/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Dec 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Tpr Autoparts Mfg. India Pvt. Ltd., Vs Dcit, Mayur Batra & Co., Ca, Circle-25(2), 7, Barakhamba Road, New Delhi. New Delhi. Pan: Aacct9433D (Appellants) (Respondents) Assessee By : Shri C.S. Aggarwal, Sr. Advocate Deptt. By : Shri H.K. Choudhary, Cit, Dr & Ms Nidhi Sharma, Sr. Dr Date Of Hearing : 17.09.2019 Date Of Pronouncement : 13.12.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27Th December, 2016 Of The Cit(A)-44, New Delhi, Relating To The Assessment Year 2011-12. 2. Facts Of The Case, In Brief, Are That The Assessee Company Is A Wholly Owned Subsidiary Of M/S Teikoku Piston Ring Co. Ltd. (Japan). It Had Been Incorporated On 27.03.2008 With The Main Object To Carry On The Business To Manufacture, Export, Buy & Sell & Otherwise Deal In ‘Moulded’ Automobile Products I.E. Piston Rings, Cylinder Liners, Valve Seat Rings & Other Automotive Parts. It Is The Third Year Of Its Existence, Though Effectively It Is The Second Year Of Production After Its Set Up & Commencement Of Business In The Fy 2009-10. It Filed Its Return Of Income On 29.11.2011 Declaring A Loss Of Rs.6,45,23,822/-. Since The Assessee Had Entered Into Certain International Transactions With Its Aes, The Assessing Officer Referred The Matter To The Transfer Pricing Officer U/S 92Ca Of The Act For Determination Of The Arm’S Length Price Of Such International Transactions. The Tpo, During The Course Of Tp Assessment Proceedings, Observed That The Assessee Company Has Undertaken The Following International Transactions With Its Aes:- No. Nature Of Transaction Method Amount (In Rs.) Purchase Of Raw 1 5,85,47,963 Materials/Assets/Spares Tnmm Payment Of Royalty 76,32,183 2 Tnmm 3 Reimbursement Of Expenses To Ae 9,14,253 -

For Appellant: Shri C.S. Aggarwal, Sr. Advocate
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 TPR Autoparts Mfg. India Pvt. Ltd., Vs DCIT, Mayur Batra & Co., CA, Circle-25(2), 7, Barakhamba Road, New Delhi. New Delhi. PAN: AACCT9433D (Appellants) (Respondents) Assessee By : Shri C.S. Aggarwal, Sr. Advocate Deptt. By : Shri H.K. Choudhary, CIT, DR & Ms Nidhi Sharma, Sr. DR Date of Hearing : 17.09.2019 Date of Pronouncement : 13.12.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 27t…

CAMBRIDGE TECHNOLOGY ENTERPRISES LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), HYDERABAD

In the result assessee’s appeal stand partly allowed

ITA 208/HYD/2018[2013-14]Status: DisposedITAT Hyderabad19 Nov 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sh. P. Murali Mohana Rao, A.RFor Respondent: Sh. YVST Sai, CIT, D.R
Section 115JSection 143(1)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH : Hyderabad Before Smt. P. Madhavi Devi, Judicial Member And Shri S. Rifaur Rahman, Accountant Member ITA No. 208/Hyd./2018 Assessment Year: 2013-14 Cambridge Technology Enterprises Ltd. Vs. DCIT, Circle 1(2) Unit No.04-03, Level 4, Block 1 Hyderabad Cyber Pearl, Hitech City Madhapur Hyderabad 500 081 PAN: AAACU3358G (Appellant) (Respondent) For Assessee: Sh. P. Murali Mohana Rao, A.R. For Revenue: Sh. YVST Sai, CIT, D.R. Date of Hearing : 19/08/19 Date of Pronouncement 19/11/19 O R D E R Per Smt. P. Madhavi Devi, J.M. The present appeal is filed…

M/S. HYUNDAI CONSTRUCTION EQUIPMENT INDIA P. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, PUNE

Appeal is dismissed

ITA 644/PUN/2015[2010-11]Status: DisposedITAT Pune10 Jun 2019AY 2010-11
For Appellant: Shri M. P. Lohia &For Respondent: Shri Shivraj B. Morey, CIT
Section 143(3)Section 144C(13)Section 271Section 271(1)(c)

…आयकर अपीलीय अिधकरण “lh” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R. S. SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.565/PUN/2015 िनधा"रण वष" / Assessment Year : 2010-11 ACIT, Circle-9, Pune. .......अपीलाथ" / Appellant बनाम / V/s. Hyundai Construction Equipment (I) Pvt. Ltd., Plot No.A/2, Chakan MIDC, Phase-II, Khalumbre, Chakan – Talegaon Road, Chakan, Khed, Pune-410501. PAN : AABCH8756Q ……""यथ" / Respondent आयकर अपील सं. / ITA No.644/PUN/2015 िनधा"रण वष" / Assessment Year : 2010-11 Hyundai Construction Equipment (I) Pvt. Ltd., Plot No.A/2, Chakan…

ASSISTANT COMMISSIONER OF INCOME-TAX,, PUNE vs. HYUNDAI CONSTRUCTION EQUIPMENT (I) PVT. LTD.,, PUNE

Appeal is dismissed

ITA 565/PUN/2015[2010-11]Status: DisposedITAT Pune10 Jun 2019AY 2010-11
For Appellant: Shri M. P. Lohia &For Respondent: Shri Shivraj B. Morey, CIT
Section 143(3)Section 144C(13)Section 271Section 271(1)(c)

…आयकर अपीलीय अिधकरण “lh” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R. S. SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.565/PUN/2015 िनधा"रण वष" / Assessment Year : 2010-11 ACIT, Circle-9, Pune. .......अपीलाथ" / Appellant बनाम / V/s. Hyundai Construction Equipment (I) Pvt. Ltd., Plot No.A/2, Chakan MIDC, Phase-II, Khalumbre, Chakan – Talegaon Road, Chakan, Khed, Pune-410501. PAN : AABCH8756Q ……""यथ" / Respondent आयकर अपील सं. / ITA No.644/PUN/2015 िनधा"रण वष" / Assessment Year : 2010-11 Hyundai Construction Equipment (I) Pvt. Ltd., Plot No.A/2, Chakan…

GIESECKE & DEVRIENT (INDIA) PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 2544/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Mar 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2009-10

Section 143(3)Section 144CSection 144C(10)

…In the Income-Tax Appellate Tribunal, Delhi Bench ’I-2’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2009-10 Giesecke & Devrient (India) vs. DCIT, Circle 12(1), Private Ltd, Plot No. 57, Sector-44, New Delhi. Gurgaon PAN- AABCG 4223D (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Adv. Sh. Harpreet Singh Ajmaini, Adv. Sh. Rohan Khare, Adv. Respondent by Sh. H.K. Choudhary, CIT/DR Date of Hearing 08.01.2019 Date of Pronouncement 29.03.2019 ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the final Assessment O…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. HYUNDAI CONSTRUCTION EQUIPMENT INDIA PVT. LTD.,, PUNE

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 1670/PUN/2015[2009-10]Status: DisposedITAT Pune19 Mar 2019AY 2009-10
For Appellant: Shri M. P. LohiaFor Respondent: Shri S. B. Prasad, CIT
Section 143(3)Section 92C

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सु"ी सुषमा चावला, "याियक सद"य एवं "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपील सं. / ITA No.1472/PUN/2015 िनधा"रण वष" / Assessment Year : 2009-10 M/s. Hyundai Construction Equipment India Pvt. Ltd., Plot No.A/2, Chakan MIDC, Phase-II, Khalumbre, Chakan – Talegaon Road, Chakan, Tal. Khed, Pune-410501. अपीलाथ"/Appellant PAN : AABCH8756Q …. Vs. DCIT, Circle-9, …. ""यथ" / Respondent Pune. आयकर अपील सं. / ITA No.1670/PUN/2015 िनधा"रण वष" / Assessment Year…

M/S. HYUNDAI CONSTRUCTION EQUIPMENT INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 1472/PUN/2015[2009-10]Status: DisposedITAT Pune19 Mar 2019AY 2009-10
For Appellant: Shri M. P. LohiaFor Respondent: Shri S. B. Prasad, CIT
Section 143(3)Section 92C

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सु"ी सुषमा चावला, "याियक सद"य एवं "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपील सं. / ITA No.1472/PUN/2015 िनधा"रण वष" / Assessment Year : 2009-10 M/s. Hyundai Construction Equipment India Pvt. Ltd., Plot No.A/2, Chakan MIDC, Phase-II, Khalumbre, Chakan – Talegaon Road, Chakan, Tal. Khed, Pune-410501. अपीलाथ"/Appellant PAN : AABCH8756Q …. Vs. DCIT, Circle-9, …. ""यथ" / Respondent Pune. आयकर अपील सं. / ITA No.1670/PUN/2015 िनधा"रण वष" / Assessment Year…

GIESECKE & DEVRIENT INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

ITA 5924/DEL/2012[2008-09]Status: DisposedITAT Delhi23 Aug 2018AY 2008-09

Bench: Shri Pramod Kumar & Shri Sudhanshu Srivastava

Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-5924/Del/2012 (Assessment Year: 2008-09) Giesecke & Devrient India vs DCIT Pvt. Ltd. Circle-12(1), Corporate Office, Plot #57, Central Revenue Building Sector-44 New Delhi Gurgaon PAN : AABCG4223D Assessee by Sh. Harpreet Ajmani, Adv., Sh. Rohan Khare, Adv. Revenue by Ms. Vatsala Jha, CIT, DR Date of Hearing 24.05.2018 Date of Pronouncement 23.08.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This present appeal by the assessee is preferred agains…