CIT v. V.S. Dempo and Company Ltd.

196 Taxmann 193High Court2011#7037 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Issues it is cited on

section 92ba(i)section 6(1)section 92ba section 40a(2)specified domestic transaction section 40a(2)(b)section 92b comparable companies section 40a transfer pricing adjustment fair market value section 92ca

Judgments citing CIT v. V.S. Dempo and Company Ltd.

SHANTINIKETAN PROPERTIES LTD.,MUMBAI vs. ACIT CIRCLE-23(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed on ground no

ITA 2301/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Jun 2023AY 2015-16

For Appellant: Shri K.M. Gupta, Adv

Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Shantiniketan Properties Pvt. Ltd. The ACIT, Circle-23(1), New Delhi (Formerly known as Shantiniketan 110002 Properties Ltd.) vs. 1102, Tower B, 11th Floor, Peninsula Business Park, Senapati Bapat Marg, Lower Parel, Mumbai 400013, Maharashtra PAN AAJCS 1509 E (Appellant) (Respondent) For Assessee : Shri K.M. Gupta, Adv. Shri Rishbh Malhotra, Adv. Revenue For : Ms. Meenakshi Dohre, Sr. DR Date of Hearing : 29.03.2023 Date of Pronounc…

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S WORSHIP INFRAPROJECTS PVT LTD(PREVIOUSLY KNOWN AS OM METALS SPML INFRAPROJECTS PVT LTD), JAIPUR

In the result of the appeal of the assessee is allowed

ITA 431/JPR/2022[2014-15]Status: DisposedITAT Jaipur22 May 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri A.K. Bhardwaj, CIT &

Section 92C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 394/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Worship Infraprojects Pvt. Ltd., The DCIT Vs. Om Tower, M.I. Road, Circle-2, Church Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABCO 2837 M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 431/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cu…

WORSHIP INFRAPROJECTS PRIVATE LIMITED,JAIPUR vs. DCIT, CEIRCLE-2, JAIPUR

In the result of the appeal of the assessee is allowed

ITA 394/JPR/2022[2014-15]Status: DisposedITAT Jaipur22 May 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri A.K. Bhardwaj, CIT &

Section 92C

KKR AGRO MILLS P. LTD,ERNAKULAM vs. THE ACIT, COCHIN

In the result, appeal is allowed in favour of the assessee

ITA 328/COCH/2016[2010-11]Status: DisposedITAT Cochin19 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11 Kkr Agro Mills Pvt. Ltd., Vs. Acit, Iii/678, Kkr Building, Okkal Kalady, Circle – 1(2), Ernakulam – 683 550. Kochi. Pan : Aabck 6542 K Assessee Respondent

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 40A(2)Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2010-11 KKR Agro Mills Pvt. Ltd., Vs. ACIT, III/678, KKR Building, Okkal Kalady, Circle – 1(2), Ernakulam – 683 550. Kochi. PAN : AABCK 6542 K ASSESSEE RESPONDENT Assessee by : Smt. Parvathy Ammal, CA Revenue by : Smt. J M Jamuna Devi, Sr. AR Date of hearing : 05.12.2022 Date of Pronouncement : 19.12.2022 O R D E R Per Padmavathy S, Accountant Member This is an appeal against the order of the CIT(A) - 1, Kochi, dated 11.05.2016, for Assessment Year 2010-11 rai…

ITO 30 (1) (1) , MUMBAI vs. M/S. BLOSSOM DEVELOPERS, MUMBAI

In the result, the both appeals filed by the assessee and revenue are dismissed

ITA 62/MUM/2022[2013-14]Status: DisposedITAT Mumbai24 Nov 2022AY 2013-14

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaleito 30(1)(1) Vs. M/S Blossom Room No. 436, 4Th Floor Developers Kautilya Bhavan, Bkc Survey No. 273, Village G Block, Bandra(East) Dindoshi, Pathanwadi Mumbai – 400051. Malad (E), Mumbai – 400097. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb6147Q Appellant .. Respondent M/S Blossom Vs. Ito 30(1)(1) Developers Room No. 436, 4Th Survey No. 273, Village Floor Dindoshi, Pathanwadi Kautilya Bhavan, Bkc Malad (E), G Block, Bandra Mumbai – 400097. Mumbai – 400 051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb6147Q Appellant .. Respondent

For Appellant: Shri Shyam C. Agrawal, CAFor Respondent: Shri Chetan M. Kacha, SR. AR

Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 40A(2)(a)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITO 30(1)(1) Vs. M/s Blossom Room No. 436, 4th Floor Developers Kautilya Bhavan, BKC Survey No. 273, Village G Block, Bandra(East) Dindoshi, Pathanwadi Mumbai – 400051. Malad (E), Mumbai – 400097. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFB6147Q Appellant .. Respondent M/s Blossom Vs. ITO 30(1)(1) Developers Room No. 436, 4th Survey No. 273, Village Floor Dindoshi, Pathanwadi Kautilya Bhavan, BKC Malad (E), G Block, Bandra Mumbai – 400097. Mumbai – 400 051. "थायी…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1), RAIPUR vs. M/S SUPER IRON AND STEEL PVT LTD.,, RAIPUR

In the result, appeal of the revenue is partly allowed and Cross objection of the assessee is dismissed

ITA 261/RPR/2017[2010-11]Status: DisposedITAT Raipur31 Oct 2022AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.261/Rpr/2017 ("नधा"रण वष" / Assessment Year :2010-2011) Acit-4(1), Raipur Vs M/S Super Iron & Steel Pvt. Ltd., Pritpal Farm House, Vip Road, Raipur(C.G.) Pan No. : Aaics 2579 R (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & Cross Objection No.13/Rpr/2017 (Arising Out Of Ita No.261/Rpr/2017) ("नधा"रण वष" / Assessment Year :2010-2011) M/S Super Iron & Steel Pvt. Ltd., Vs Acit-4(1), Raipur Pritpal Farm House, Vip Road, Raipur(C.G.) Pan No. : Aaics 2579 R (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri G.N.Singh, Sr. DR

Section 144Section 40Section 40A(2)(b)Section 68

…आयकर अपील"य अ"धकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "या"यक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.261/RPR/2017 ("नधा"रण वष" / Assessment Year :2010-2011) ACIT-4(1), Raipur Vs M/s Super Iron and Steel Pvt. Ltd., Pritpal Farm House, VIP Road, Raipur(C.G.) PAN No. : AAICS 2579 R (अपीलाथ" /Appellant) .. (""यथ" / Respondent) AND Cross Objection No.13/RPR/2017 (Arising out of ITA No.261/RPR/2017) ("नधा"रण वष" / Assessment Year :2010-2011) M/s Super Iron and Steel Pvt. Ltd., Vs ACI…

DHANLAXMI PIGMENTS PVT.LTD.,BHARUCH vs. ACIT-, CIRCLE,-2,, BHARUCH

In the result, the grounds of appeal raised by the assessee are allowed

ITA 235/SRT/2019[2012-13]Status: DisposedITAT Surat08 Jul 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) M/S Dhanlaxmi Pigments Pvt. A.C.I.T., Ltd., Room No. 5, 2Nd Floor, Income Vs. Plot No. 3019/20/21, Gidc Tax Office, Station Road, Estate, Panoli, District- Bharuch. Bharuch-394116. (Gujarat) Pan No. Aabcd 0214 H Appellant/ Assessee Respondent/ Revenue

Section 234ASection 254(1)Section 271(1)(c)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) M/s Dhanlaxmi Pigments Pvt. A.C.I.T., Ltd., Room No. 5, 2nd Floor, Income Vs. Plot No. 3019/20/21, GIDC Tax Office, Station Road, Estate, Panoli, District- Bharuch. Bharuch-394116. (Gujarat) PAN No. AABCD 0214 H Appellant/ assessee Respondent/ revenue Appellant represented by Shri Jimit Shah, AR Respondent represented by Shri Vinod Kumar, Sr.DR Date of hearing 25/05/2022 Date of pronouncement 08/07/2022 Order under section 254(1) of Income Tax Ac…

MAHINDRA TRUCKS AND BUSES LIMITED,MUMBAI vs. DCIT-2(2)(2), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 519/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Apr 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Mahindra Two Wheelers Ltd, The Dy. Commissioner Of (Formerly Mahindra Trucks Income Tax, 2(2)(2), Ayakar & Buses Ltd.) Bhavan, M.K. Road, Mumbai- Vs. Gateway Building, Apollo 400 020 Bunder, Mumbai-400 001 (Appellant) (Respondent) Pan No. Aaacm7863L

For Appellant: Ms. Karishma Phatarphekar &For Respondent: Ms. Vatsalaa Jha, CIT DR

Section 143(3)Section 144C(13)Section 194HSection 201Section 40aSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Mahindra Two Wheelers Ltd, The Dy. Commissioner of (formerly Mahindra Trucks Income Tax, 2(2)(2), Ayakar and Buses Ltd.) Bhavan, M.K. Road, Mumbai- Vs. Gateway Building, Apollo 400 020 Bunder, Mumbai-400 001 (Appellant) (Respondent) PAN No. AAACM7863L Assessee by : Ms. Karishma Phatarphekar & Shri Pratik Podar, ARs Revenue by : Ms. Vatsalaa Jha, CIT DR Date of hearing: 03.02.2022 Date of pronouncement : 28.04.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Mahin…

M/S ARICIA CONSTRUCTION,MUMBAI vs. ACIT, 29(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 3333/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

Bench: Shri S.Rifaur Rahman ( & Shri Pavan Kumar Gadale ()

Section 37(1)Section 40Section 40A(2)Section 40A(2)(b)

…1 N THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) I.T.A No. 3333/Mum/2019 (Assessment year : 2014-15) M/s Aricia Construction vs ACIT -29(1), Mumbai 1501, 15th Floor, B-Wing 02 Commercial Complex, Opp. Asha Nagar, Mulund (W) Mumbai-400 080 PAN : AAOFA9504F APPELLANT RESPONDENT Assessee represented by Adv. Devendra Jain Revenue represented by Shri Mehul Jain (DR) Date of hearing 25-10-2021 Date of pronouncement 03-01-2022 O R D E R Per : S. Rifaur Rahman (AM): This is an appeal filed by the assessee against t…

DY.CIT-3(2)(1), MUMBAI vs. M/S.MARSHALL PRODUCE BROKERS CO.PVT.LTD.,, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 7177/MUM/2017[2014-15]Status: DisposedITAT Mumbai19 Dec 2019AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2014-15

For Appellant: Shri S.E. Dastur, A.RFor Respondent: Shri Jothilakshmi Nayak, D.R

Section 38(2)Section 38(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2014-15 DCIT 3(2)(1), M/s. Marshall Produce Room No.608, Brokers Company Pvt. Aayakar Bhavan, Ltd., M.K. Road, Vs. 22/23, Jolly Maker Churchgate, Chamber NO.2, Mumbai - 400020 Nariman Point, Mumbai – 400 021 PAN: AAACM7312G (Appellant) (Respondent) Present for: Assessee by : Shri S.E. Dastur, A.R. Revenue by : Shri Jothilakshmi Nayak, D.R. Date of Hearing : 06.11.2019 Date of Pronouncement : 19.12.2019 O R D E R Per Rajesh Kumar, Accountant Member:…

THE DCIT, ANAND CIRCLE,, ANAND vs. M/S. KHAMBHALIA WIND FARM DEVELOPERS LTD. (FORMERLY KNOWN AS ELECON WIND FARM DEVELOPERS LTD.),, ANAND

In the result, the appeal of the revenue is dismissed

ITA 1980/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad15 Feb 2019AY 2011-12

For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri Lalit P Jain, Sr. D.R

Section 143(2)Section 143(3)Section 40Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2011-12 The DCIT, M/s. Khambhalia Wind Anand Circle, Farm Developers Ltd. 204, 3rd Floor, Vs (Formerly known as S.P. Patel Complex, Elecon Wind Farm Near Old C.K. Hall, Developers Ltd.), Mayfair Road, Anand Sojitra Road, Anand-388001 Vallabh Vidyanagar, (Appellant) Anand-388120 PAN: AACCE5646B (Respondent) Revenue by: Shri Lalit P Jain, Sr. D.R. Assessee by: Shri Tushar Hemani, A.R. Date of hearing : 22-01-2019 Date of pronouncement : 15-02-2019 आ…

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

ACIT, NEW DELHI vs. M/S DLF LTD., NEW DELHI

ITA 3061/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 133ASection 142Section 143(2)Section 144Section 146Section 250

…Page 1 of 144 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’: NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2677/Del./2011 (ASSESSMENT YEAR: 2006-07) M/s. DLF Limited vs. Addl.CIT, DLF Centre, 9th Floor, Sansad Range 10, New Delhi Marg, New Delhi – 110 001. (PAN AAACD3494N) Appellant Respondent ITA No.3061/Del./2011 (ASSESSMENT YEAR: 2006-07) Addl.CIT, vs. M/s. DLF Limited Range 10, DLF Centre, 9th Floor, New Delhi Sansad Marg, New Delhi – 110 001. (PAN AACD3494N Appellant Respondent Assesse by Shri R.S. Singhvi, Advocate Page 2 of 144 Revenue b…

DLF LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 2677/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 133ASection 142Section 143(2)Section 144Section 146Section 250

DCIT 10(2), MUMBAI vs. AARVI ENCON P.LTD, MUMBAI

ITA 5347/MUM/2013[2010-11]Status: DisposedITAT Mumbai01 Jan 2016AY 2010-11

For Appellant: Dr. K. ShivaramFor Respondent: Shri Mohammed Rizwan

Section 143(3)Section 254(1)Section 36(1)(ii)Section 40ASection 40A(2)(b)

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अिधकरण " ए” खंडपीठ खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“A”,BENCH सव"ी जोिग"दर"सह , "याियक सद"य एवं एवं एवं राजे"", लेखा सद"य एवं Before S/Sh. Joginder Singh,Judicial Member & Rajendra,Accountant Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.5347/Mum/2013,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2010-11 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dy. CIT-10-(2) Vs. M/s. Aarvi Encon Pvt. Ltd. Room No.432, 4th Floor, Unit No.155, 1st Floor Aayakar Bhavan, M.K. Road Shah & Nahar Indl. Estate(A 1) Mumba…

BSES RAJDHANI POWER LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is partly allowed

ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)

Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “F” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI INTURI RAMA RAO Assessment year : 2005-06 BSES Rajdhani Power Ltd., vs. Assistant CIT, BSES Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (PAN: AAGCS3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy CIT, vs. BSES Rajdhani Power Ltd., Circle 3(1), BSES Bhavan, Nehru Place, New Delhi. New Delhi. (PAN: AAGCS3187H) (Appellant) (Respondent) Assessment year : 2006-07 BSES Rajdhani Power Ltd., vs. Assistant CIT, BSES Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (PAN: AAGCS3187H) (Appell…