Conventional Fastners v. CIT, Dehradun

88 Taxmann.com 163High Court2017#6418 most cited

What is Conventional Fastners v. CIT, Dehradun authority for?

Interest earned on Fixed Deposits (FDRs) kept as security for a Performance Bank Guarantee is considered business income but is not eligible for deduction under Section 80IC or Section 801A of the Income Tax Act.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,402 Indian tax judgments — from 2019 to 2025.

Also referred to as

Conventional Fastners v. CIT · interest on FDRs as security · business income · Section 80IC · Section 801A · performance bank guarantee · Uttarakhand High Court

Issues it is cited on

section 24(1)section 43(5)speculative transactionsection 80hsection 80abretention moneycomputer assisted scrutiny selectionsection 80hhcsection 14a(1)section 80hhclarificatory amendmentsection 253(3)

Judgments citing Conventional Fastners v. CIT, Dehradun

ACIT, Range-I, Lucknow vs. M/S Apco Infratech Pvt. Ltd., Lucknow

ITA 454/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Apr 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.17/Lkw/2024 Assessment Years:2018-19 M/s APCO Infratech Pvt. Ltd., Vs. Dy./A.C.I.T.-1, B-9, Vibhuti Khand, Gomti Nagar, Lucknow (Central-1), Lucknow PAN:AADCA5639H (Appellant) (Respondent) I.T.A. No.356 & 357/Lkw/2020 Assessment Years:2016-17 & 17-18 M/s APCO Infratech Pvt. Ltd., Vs. A.C.Ι.Τ.-1, B-9, Vibhuti Khand, Gomti Nagar, Lucknow (Central-1), Lucknow (Appellant) (Respondent) I.T.A. No.453 & 454/Lkw/2020 Assessment Years:2016-17 & 17-18…

ACIT, Range-I, Lucknow vs. M/S Apco Infratech Pvt. Ltd., Lucknow

ITA 453/LKW/2020[2016-17]Status: DisposedITAT Lucknow02 Apr 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.17/Lkw/2024 Assessment Years:2018-19 M/s APCO Infratech Pvt. Ltd., Vs. Dy./A.C.I.T.-1, B-9, Vibhuti Khand, (Central-1), Gomti Nagar, Lucknow Lucknow. PAN:AADCA5639H (Appellant) (Respondent) I.T.A. No.356 & 357/Lkw/2020 Assessment Years:2016-17 & 17-18 M/s APCO Infratech Pvt. Ltd., Vs. A.C.I.T.-1, B-9, Vibhuti Khand, (Central-1), Gomti Nagar, Lucknow Lucknow. PAN:AADCA5639H (Appellant) (Respondent) I.T.A. No.453 & 454/Lkw/2020 Assessment Years:20…

M/S. Apco Infratech Pvt. Ltd., Lucknow vs. ACIT-I, Lucknow

In the result, appeals vide I

ITA 357/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Apr 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.17/Lkw/2024 Assessment Years:2018-19 M/s APCO Infratech Pvt. Ltd., B-9, Vibhuti Khand, Gomti Nagar, Lucknow. PAN:AADCA5639H (Appellant) Vs. Dy./A.C.I.T.-1, (Central-1), Lucknow (Respondent) I.T.A. No.356 & 357/Lkw/2020 Assessment Years:2016-17 & 17-18 M/s APCO Infratech Pvt. Ltd., B-9, Vibhuti Khand, Gomti Nagar, Lucknow. PAN:AADCA5639H (Appellant) Vs. A.C.I.T.-1, (Central-1), Lucknow (Respondent) I.T.A. No.453 & 454/Lkw/2020 Assessment Ye…

Measage Gurdas Agro Private Limited, Bathinda vs. Deputy Commissioner of Income Tax Circle- 1, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 517/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Shri Gurdas Garg, Bathinda vs. Deputy Commissioner of Income Tax Circle- 1, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 516/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Deputy Commissioner of Income Tax Circle-1, Bathinda vs. Measage Gurdas Agro Private Limited, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 510/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Deputy Commissioner of Income Tax Circle- 1, Bathinda vs. Shri Gurdas Garg, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 508/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Deputy Commissioner of Income Tax Circle-1, Bathinda vs. Shri Gurdas Garg, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 507/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Deputy Commissioner of Income Tax Circle- 1, Bathinda vs. Measage G. G Continental Traders Private Limited, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 506/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Deputy Commissioner of Income Tax Circle-1, Bathinda vs. Measage G.G.Oils and Faits Private Limited, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 505/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Shri Gurdas Garg, Bathinda vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 498/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Measage G. G. Continental Traders Private Limited, Bathinda vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 495/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Measage G. G. Oils and Fats Private Limited, Bathinda vs. Deputy Commissioner of Income Tax Circle- 1, Bathinda

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 494/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 506/Asr/2019 Assessment Year: 2013-14 Dy. Commissioner of Income Vs. M/s G.G. Continental Tax, Circle-I, Bathinda. Traders Pvt. Ltd. 2301, Bhjupindra Floor Mills. Amrik Singh, Road, Bathinda. (Appellant) [PAN: AAECG3090P] (Respondent) I.T.A. No. 494/Asr/2019 Assessment Year: 2013-14 M/s G.G. Oil & Fats Pvt Ltd. Vs. Dy. Commissioner of Shop No. 1, Aggarsain Nagar Income Tax, Circle-I, Amrik Singh, Road, Bathinda. Bathinda. [PAN: AADCG8857H] (Appellant)…

Viramgam Mahesana Projects Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

The appeal is allowed

ITA 220/DEL/2018[2014-15]Status: DisposedITAT Delhi15 May 2023AY 2014-15

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 220/Del/2018, A.Y. 2014-15 M/S. Viramgam Mahesana Vs. Acit Project Ltd. Cc-14, E-9, 3Rd Floor, New Delhi South Extension Part-Ii, New Delhi 110049 Pan : Aabcv7027L (Appellant) (Respondent)

Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 220/Del/2018, A.Y. 2014-15 M/s. Viramgam Mahesana Vs. ACIT Project Ltd. CC-14, E-9, 3rd Floor, New Delhi South Extension Part-II, New Delhi 110049 PAN : AABCV7027L (APPELLANT) (RESPONDENT) Appellant by Sh. G.S.Grewal, CA & Ms Harsimran Grewal, CA Respondent by Ms. Princy Singla, Sr.DR Date of hearing: 04.05.2023 Date of Pronouncement: 15.05.2023 ORDER PER ANUBHAV SHARMA, JM: The appeal has been preferred by the Assessee against the order dated 2…

Nhpc Ltd, Faridabad vs. DCIT, Circle-II, Faridabad

In the result, appeal of the Assessee is allowed

ITA 1804/DEL/2018[2015-16]Status: DisposedITAT Delhi18 Oct 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Ved Jain, Advocate &For Respondent: Ms. Sarita Kumar, CIT-DR
Section 115JSection 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.1804/Del./2018 Assessment Year 2015-2016 NHPC Ltd., The DCIT, Circle-II, NHPC Office Complex, 4th Floor, Finance Division, New CGO Complex, Sector-33, vs. B-Block, NH-IV, NIT, Faridabad – 121 003 Haryana. Faridabad. PAN AAACN0149C (Appellant) (Respondent) For Assessee : Shri Ved Jain, Advocate & Shri Aman Garg, C.A. For Revenue : Ms. Sarita Kumar, CIT-DR Date of Hearing : 13.10.2022 Date of Pronouncement : 18.10.2022 ORDER PER ANIL CHATURVEDI, A.M. : This…

Nhpc Ltd, Faridabad vs. DCIT, Circle-II, Faridabad

In the result, the appeal of the assessee is allowed

ITA 1803/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Feb 2022AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 1803/Del/2018 : Asstt. Year : 2014-15 Nhpc Ltd., Vs Dcit, Nhpc Office Complex, 4Th Floor, Circle-Ii, Finance Division, Sector-33, Faridabad Faridabad-121003 (Appellant) (Respondent) Pan No. Aaacn0149C Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. M. N. Shete, Sr. Dr Date Of Hearing: 23.11.2021 Date Of Pronouncement: 15.02.2022

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. M. N. Shete, Sr. DR
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1803/Del/2018 : Asstt. Year : 2014-15 NHPC Ltd., Vs DCIT, NHPC Office Complex, 4th Floor, Circle-II, Finance Division, Sector-33, Faridabad Faridabad-121003 (APPELLANT) (RESPONDENT) PAN No. AAACN0149C Assessee by : Sh. Ved Jain, Adv. Revenue by : Sh. M. N. Shete, Sr. DR Date of Hearing: 23.11.2021 Date of Pronouncement: 15.02.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the orders of the ld. CIT…

DCIT, Faridabad vs. M/S. Nhpc Ltd., Faridabad

ITA 466/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Jul 2019AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 115JSection 14ASection 80Section 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.466/Del./2016 (ASSESSMENT YEAR : 2011-12) Addl.CIT, Range II, vs. M/s. N.H.P.C. Ltd., Faridabad. NHPC Complex, Sector 33, Faridabad. (PAN : AAACN0149C) ITA No.297/Del./2016 (ASSESSMENT YEAR : 2011-12) M/s. N.H.P.C. Ltd., vs. Addl.CIT, Range II, NHPC Complex, Sector 33, Faridabad. Faridabad. (PAN : AAACN0149C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate Shri Himanshu Aggarwal, CA Shri Akshit Goel, CA REVENUE BY : Ms. Nidhi Srivastava, CIT DR…

M/S Nhpc Ltd., Faridabad vs. Addl. CIT, New Delhi

ITA 297/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Jul 2019AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 115JSection 14ASection 80Section 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.466/Del./2016 (ASSESSMENT YEAR : 2011-12) Addl.CIT, Range II, vs. M/s. N.H.P.C. Ltd., Faridabad. NHPC Complex, Sector 33, Faridabad. (PAN : AAACN0149C) ITA No.297/Del./2016 (ASSESSMENT YEAR : 2011-12) M/s. N.H.P.C. Ltd., vs. Addl.CIT, Range II, NHPC Complex, Sector 33, Faridabad. Faridabad. (PAN : AAACN0149C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate Shri Himanshu Aggarwal, CA Shri Akshit Goel, CA REVENUE BY : Ms. Nidhi Srivastava, CIT DR…