DCIT, New Delhi vs. M/S. Machino Plastics Ltd., Gurgaon
In the result we dismiss the appeal of the revenue and allow the 14
ITA 5899/DEL/2013[2010-11]Status: DisposedITAT Delhi11 Dec 2015AY 2010-11
Bench: Shri H.S.Sidhu & Shri Prashant Maharishiin Ita No. 5899/Del/2013 (Assessment Year: 2010-11) Dcit, Machino Plastics Ltd, Cirle-6(1), Room No.413, C.R. Plot No.3, Maruti Joint Venture Vs. Building, Complex, Delhi Gurgaon Road, New Delhi Gurgaon Pan:Aaacm6984G (Appellant) (Respondent) Co No 199/Del/2014 Machino Plastics Ltd, Vs Dcit, Plot No.3, Maruti Joint Venture Cirle-6(1), Room No.413, C.R. Complex, Delhi Gurgaon Road, Building, Gurgaon New Delhi Pan:Aaacm6984G (Appellant) (Respondent) Assessee By Sh.Gagan Kumar, Adv Revenue By Sh. P.Dam Kanunjna, Sr. Dr 16-11-2015 Date Of Hearing 11-12-2015 Date Of Pronouncement
Section 112Section 143(1)Section 14ASection 194CSection 40Section 40a
…AO as well as submitted that tax is required to be deducted by the assessee and disallowance is correctly made . he further submitted that COIT (A) has overlooked the decision of Honourable Delhi high court in case of Krishak Bharti Cooperative Limited V DCIt 23 Taxmann.com 265 where in it is held that rule of consistence should not create anomaly. 8. We have carefully considered the rival contention. We have also perused the facts of the present case and also the facts discussed by Coordinate bench in ITA no 2643 Del 2013 dated 09/05/2014 for AY 2009-10 which are similar. This was confirmed by both the parties a…
