Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.

Veetee Fine Foods Ltd., New Delhi vs. Addl. CIT Special Range-9, New Delhi

…ing the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as "the Act"). 1.1 This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only.The specific grounds raised by the assessee are as under: AY 2011-12: T…

Zte Telecom India Pvt. Ltd., Gurgaon vs. ACIT Circle-4(1), Gurgaon

…als involve the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds, challenging the limitation raised by the assesse…

Veetee Fine Foods Ltd., New Delhi vs. Addl. CIT, New Delhi

…ing the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). 1.1 This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only.The specific grounds raised by the assessee are as under: AY 2011-12: T…

Eberspaecher Suetrak Bus Climate Control Systems India Pvt. Ltd., Bengalore vs. DCIT, New Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant PAN: AAACM-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021…

Consulting Engineering Services (India) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 1767/दिल्ली/2016 (नि.व. 2011-12)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं. 1767/दिल्ली/2016 (नि.व. 2011-12) ITA No. 1767 /Del/2016 (A.Y 2011-12) आअसं. 1992/दिल्ली/2017 (नि.व. 2012-13) ITA No. 1992 /Del/2017 (A.Y 2012-13) Consulting Engineering Services (India) P. Ltd., 2nd floor, Platinum Tower, 184, Udyog Vihar, Phase-1, Gurgaon, Haryana 122016 PAN: AAACC-5110-G ...... अपीलार्थी/Appellant बनाम Vs. Assistant Commissioner…

DCIT, New Delhi vs. M/S. Vee Tee Fine Foods Ltd., New Delhi

…ing the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). 1.1 This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only.The specific grounds raised by the assessee are as under: AY 2011-12: T…

Veetee Fine Foods Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee pertaining to assessment

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.853/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Veetee Fine Foods Ltd. Dcit, 551, 5Th Floor, Tower-B, Vs. Circle-26(1), Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.959/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Dcit, Veetee Fine Foods Ltd. 551, 5Th Floor, Tower-B, Circle-26(1), Vs. New Delhi. Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2572/Del/2017 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.7371/Del/2019 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent

…the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). 1.1 This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only.The specific grounds raised by the assessee are as under: AY 2011-12…

Consulting Engineering Services (India) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 1767/धिल्ली/2016 (नि.व. 2011-12)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं. 1767/धिल्ली/2016 (नि.व. 2011-12) ITA No. 1767 /Del/2016 (A.Y 2011-12) आअसं. 1992/धिल्ली/2017 (नि.व. 2012-13) ITA No. 1992 /Del/2017 (A.Y 2012-13) Consulting Engineering Services (India) P. Ltd., 2nd floor, Platinum Tower, 184, Udyog Vihar, Phase-1, Gurgaon, Haryana 122016 ...... अपीलार्थी/Appellant PAN: AAACC-5110-G बिाम Vs. Assistant Commission…

Camfil India Private Limited, Gurgaon vs. The Deputy Commissioner of Income Tax, Circle 1(1), Range 53, Gurgaon

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ls involve the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Mufg Bank, Ltd., New Delhi vs. Assistant Commissioner of Income-Tax, Circle 2(2)(1), Intl. Taxation, New Delhi

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds raised by the assessee are as under: - 1. AY 2019…

Mufg Bank Ltd, New Delhi vs. ACIT, Circle 2(2)(1), International Taxation, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds raised by the assessee are as under: - 1. AY 2019…

Mufg Bank Ltd. (Earlier Known As the Bank of Tokyo Mitsubishi Ufj, Ltd. ), New Delhi vs. ACIT Circle-2(2)(1), International Taxation, Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthimufg Bank Ltd., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. बनाम Vs. Acit, Circle 2(2)(1), International Taxation, Pan No.Aabct3880D E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant Assessee By प्रत्यर्थी/Respondent Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., आ.अ.सं/.I.T.A No.3929/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Revenue By Shri Hiten Thakkar, Advocate (Virtual) Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., बनाम 5Th Floor, Worldmark-2, Asset 8, Vs. आ.अ.सं/.I.T.A No.844/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Acit, Circle 2(2)(1), International Taxation, Aerocity, Nh-8, New Delhi. E-2 Block, Civic Centre, Pan No.Aabct3880D Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Revenue By Shri Kshitij Bansal, Ca Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.1476/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 1

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds raised by the assessee are as under: - 1. AY 2019…

Mufg Bank Ltd. (Earlier Known As the Bank of Tokyo Mitsubishi Ufj, Ltd. ), Delhi vs. ACIT Circle-2(2)(1), International Taxation, New Delhi

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds raised by the assessee are as under: - 1. AY 2019…

Mufg Bank Ltd, New Delhi vs. ACIT, Circle-2(2)(1) (International Taxation), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. Pan No.Aabct3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3929/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Hiten Thakkar, Advocate (Virtual) Revenue By Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. आ.अ.सं/.I.T.A No.844/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Acit, Circle 2(2)(1),International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.1476/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 1

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds raised by the assessee are as under: - 1. AY 2019…

Toshiba India Pvt. Ltd., Gurgaon vs. ACIT, Circle- 25(2), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ls involve the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Aecom India Pvt. Ltd., Gurgaon vs. ACIT, Gurgaon

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.2404/दिल्ली/2015 (नि.व. 2010-11)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.2404/दिल्ली/2015 (नि.व. 2010-11) ITA No. 2404/Del/2015(A.Y 2010-11) आअसं.1021/दिल्ली/2016(नि.व. 2011-12) ITA No. 1021/Del/2016(A.Y 2011-12) AECOM India P. Ltd., Infinity Tower-C, 9th floor, DLF Phase-II, Gurgaon, Haryana 122002 PAN: AAHCA-1976-H बनाम Vs. Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon, Haryana अपीलार्थी द्वारा / Appellant b…

M/S. Aecom India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.2404/दिल्ली/2015 (नि.व. 2010-11)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.2404/दिल्ली/2015 (नि.व. 2010-11) ITA No. 2404/Del/2015(A.Y 2010-11) आअसं.1021/दिल्ली/2016(नि.व. 2011-12) ITA No. 1021/Del/2016(A.Y 2011-12) AECOM India P. Ltd., Infinity Tower-C, 9th floor, DLF Phase-II, Gurgaon, Haryana 122002 PAN: AAHCA-1976-H अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon, Haryana अपीलार्थी…

Haskoningdhv Consulting Private Limited, Delhi vs. ACIT, Circle-10(1), Delhi

In the result, ITA No.1040/Del/2021 (Honda Cars India Ltd

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6120/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Haskoningdhv Consulting Private Limited Acit, Office No.204, 2Nd Floor, Rs Tower, Plot No. B Vs. Circle-10(1), 358A, New Ashok Nagar No.1267, Room No.389 A, 3Rd Floor, C.R. Building, Vasundhara Enclave, East Delhi. Pan No.Aaacm8966G Delhi. अपीलाथ" Appellant ""यथ"/Respondent

…se appeals involve the issue of limitation, hence, they are being disposed of through a single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds, challenging the limitation raised by the asses…

Lonza India Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5351/दिल्ली/2024(नि.व. 2021-22)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5351/दिल्ली/2024(नि.व. 2021-22) ITA No. 5351/Del/2024(A.Y 2021-22) Voith Paper Fabrics India Ltd., 113/114-A, Sector 24, Faridabad, Haryana 121005 PAN: AABCP-0441-Q .... अपीलार्थी/Appellant बनाम Vs. Assessment Unit, Income Tax Department [JAO- DCIT, Circle-1, Faridabad], Faridabad, Haryana 121001 प्रतिवादी/Respondent IQR Analytics P. Ltd., आअसं.576…

Iqr Analytics Pvt Ltd, Delhi vs. DCIT, Circle-10 (1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5351/दिल्ली/2024(नि.व. 2021-22)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5351/दिल्ली/2024(नि.व. 2021-22) ITA No. 5351/Del/2024(A.Y 2021-22) Voith Paper Fabrics India Ltd., 113/114-A, Sector 24, Faridabad, Haryana 121005 PAN: AABCP-0441-Q ....... अपीलार्थी/Appellant बनाम Vs. Assessment Unit, Income Tax Department [JAO- DCIT, Circle-1, Faridabad], Faridabad, Haryana 121001 प्रतिवादी/Respondent आअसं.5763/दिल्ली/2024(नि.व.…