Addl. CIT, New Delhi vs. Power System Operation Corporation of India Ltd., New Delhi
In the result, all the appeals of the Revenue are dismissed
ITA 4145/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Mar 2022AY 2014-15
Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No. 3112/Del/2014 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Dcit, Power System Operation Circle-14(1), Vs. Corporation Of India Ltd., Room No. 221, 2Nd Floor, B-9, 1St Floor, C.R. Building, Qutab Institutional Area, I.P. Estate, New Delhi. Katwaria Sarai, New Delhi. Pan No. Aafcp2086B अपीलाथ" Appellant ""यथ"/Respondent
Section 143(3)Section 27(2)
…harat Earth Movers Vs. CIT, Protos Engineering I.T.A.Nos.4145/Del/2017, 101/Del/2017, 2718/Del/2016 & 3112/Del/2014 Company Pvt. Ltd. Vs. CIT [282 ITR 550] and the decision of the jurisdictional High Court in the case of CIT vs. Ranbaxy Laboratory Limited [334 ITR 431] deleted the disallowance made by the AO u/s 43B(b) of the Act. We see no infirmity in the order passed by the Ld. CIT(Appeals). Thus, we sustain the Ld. CIT(Appeals) order. Ground no. 7 raised by the Revenue in its appeals for 2012-13 and 2014-15 is rejected. 13. The only ground left for adjudication in Revenue’s appeal in AY 2014-15 is in r…