DCIT, NEW DELHI vs. M/S DABUR INDIA LTD,, NEW DELHI
In the result appeal of the assessee is partly allowed for statistical purposes and that of the department is dismissed
ITA 3492/DEL/2013[2006-07]Status: DisposedITAT Delhi12 Apr 2017AY 2006-07
Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3257/Del/2013 : Asstt. Year : 2006-07 Dabur India Ltd., Vs Asstt. Commissioner Of Income 8/3, Asaf Ali Road, Tax, Central Circle-22, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacd0474C
For Appellant: Sh. M. P. Rastogi, Adv. &For Respondent: Sh. Amrendra Kumar, CIT DR
Section 92Section 92(1)Section 92ASection 92BSection 92C
…ted. Therefore, the realization from the scraps had a close proximity to the profit and gains derived from industrial undertaking. The reliance was placed on the judgment of the Hon’ble Madras High Court in the case of CIT Vs Sundaram Clayton Ltd. reported at 133 ITR 34. 78. As regards to the rental income, the submission of the assessee before the ld. CIT(A) was that the assessee provided a dormitory facilities to its workers who were employed at the various undertaking and those workers were paid salary which was deductible in computing the income under head ITA Nos. 3257 & 3492/Del/2013 133 Dabur India Ltd.…
