GMDC v. ACIT

24 Taxmann.com 124High Court2012#6600 most cited

What is GMDC v. ACIT authority for?

A lessor is entitled to depreciation even if the agreement involves only a finance lease, provided the facts of the assessee's case are distinguishable from those where such claims were denied.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2023.

Also referred to as

GMDC v. ACIT · finance lease · lessor depreciation · depreciation entitlement · lease agreement clauses

Judgments citing GMDC v. ACIT

Sbi Capital Markets Ltd, Mumbai vs. Asst CIT Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 1511/MUM/2014[2005-06]Status: DisposedITAT Mumbai13 Jan 2023AY 2005-06

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

Sbi Capital Markets Ltd., Mumbai vs. A.C.I.T. Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 2484/MUM/2012[2005-06]Status: DisposedITAT Mumbai13 Jan 2023AY 2005-06

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

Sbi Capital Market Limited, Mumbai vs. Addl. C.I.T. Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 1839/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jan 2023AY 2007-08

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

Sbi Capital Markets Ltd, Mumbai vs. ACIT Ltu, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 5144/MUM/2009[2006-07]Status: DisposedITAT Mumbai13 Jan 2023AY 2006-07

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd, Mumbai vs. The ACIT Cir 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 7268/MUM/2008[2003-2004]Status: DisposedITAT Mumbai13 Jan 2023AY 2003-2004

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd., Mumbai vs. DCIT Cir. 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 2345/MUM/2007[2003-2004]Status: DisposedITAT Mumbai13 Jan 2023AY 2003-2004

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd., Mumbai vs. DCIT Cir. 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 1088/MUM/2007[2001-2002]Status: DisposedITAT Mumbai13 Jan 2023AY 2001-2002

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd., Mumbai vs. DCIT Cir. 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 7538/MUM/2005[1996-1997]Status: DisposedITAT Mumbai13 Jan 2023AY 1996-1997

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd., Mumbai vs. CIT (A)-IV, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 7264/MUM/2005[2002-2003]Status: DisposedITAT Mumbai13 Jan 2023AY 2002-2003

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

DCIT Cir. 4(2), Mumbai vs. M/S. S.B.I Capital Markets Ltd., Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 6729/MUM/2004[2001-2002]Status: DisposedITAT Mumbai13 Jan 2023AY 2001-2002

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

Sbi Capital Markets Ltd., Mumbai vs. DCIT Range 4(2), Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 4248/MUM/2004[2000-01]Status: DisposedITAT Mumbai13 Jan 2023AY 2000-01

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

Sbi Capital Markets Ltd., Mumbai vs. JCIT Special Range, Mumbai

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 4246/MUM/2004[98-99]Status: DisposedITAT Mumbai13 Jan 2023

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd vs. The Jt CIT Sr-27

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 3791/MUM/2004[1997-1998]Status: DisposedITAT Mumbai13 Jan 2023AY 1997-1998

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S. Sbi Capital Markets Ltd vs. The ACIT RG-4(3)(3)

In the result the, all the appeals of the assesse are partly allowed and the appeal of the revenue is dismissed

ITA 3790/MUM/2004[1996-1997]Status: DisposedITAT Mumbai13 Jan 2023AY 1996-1997

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountant, Member Ita No.3790 /Mum/2004 (A.Y.1996-97)

…P a g e | 1 19 Appeals SBI Capital Market Ltd. Vs. ACIT,Range 4(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT, MEMBER ITA No.3790 /Mum/2004 (A.Y.1996-97) SBI Capital Markets Ltd. Vs. Asst. Commissioner of 202, Maker Tower E, Income-tax Range-4(3)(3) Cuffe Parede, Mumbai Mumbai – 400 005 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS7339D Appellant .. Respondent ITA Nos.3791 & 4246/Mum/2004 (A.Y.1997-98 & 1998-99) SBI Capital Markets Ltd. Vs. Jt. Commissioner of 202, Maker Tower E, Income-tax Special Cuffe Parede…

M/S Rio Tinto India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeal of the Revenue is dismissed as withdrawn/not pressed

ITA 6854/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Nov 2019AY 2011-12

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Nidhi Sharma, Sr.DR
Section 143(3)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-2”, नई आई नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI सुौी सुषमा चावला सुौी सुषमा चावला, , , , "याियक सदःय एवं सुौी सुषमा चावला सुौी सुषमा चावला "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत ौी ूशांत ूशांत मह"ष" ूशांत मह"ष" मह"ष", लेखा सदःय के मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER…

DCIT, New Delhi vs. M/S. Rio Tinto India Ltd., New Delhi

Appeal of the Revenue is dismissed as withdrawn/not pressed

ITA 6799/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Nov 2019AY 2011-12

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Nidhi Sharma, Sr.DR
Section 143(3)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-2”, नई आई नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI सुौी सुषमा चावला सुौी सुषमा चावला, , , , "याियक सदःय एवं सुौी सुषमा चावला सुौी सुषमा चावला "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत ौी ूशांत ूशांत मह"ष" ूशांत मह"ष" मह"ष", लेखा सदःय के मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER…

Rio Tinto India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeal of the Revenue is dismissed as withdrawn/not pressed

ITA 1850/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Nov 2019AY 2010-11

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Nidhi Sharma, Sr.DR
Section 143(3)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-2”, नई आई नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI सुौी सुषमा चावला सुौी सुषमा चावला, , , , "याियक सदःय एवं सुौी सुषमा चावला सुौी सुषमा चावला "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत ौी ूशांत ूशांत मह"ष" ूशांत मह"ष" मह"ष", लेखा सदःय के मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER…

GMDC v. ACIT (24 Taxmann.com 124) — Cited in 17 Judgments | BharatTax