PCIT v. Gujarat Gas Financial Services Ltd.

233 Taxmann 532High Court2015#6594 most cited
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Judgments citing PCIT v. Gujarat Gas Financial Services Ltd.

M/S. Madhav Organizers Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1920/AHD/2011[1995-96]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1995-96

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Madhav Organizers Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1919/AHD/2011[1994-95]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1994-95

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Madhav Organizers Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1918/AHD/2011[1993-94]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1993-94

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Madhav Organizers Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1917/AHD/2011[1992-93]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1992-93

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Kotel Properties Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1916/AHD/2011[1995-96]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1995-96

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Kotel Properties Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1915/AHD/2011[1994-95]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1994-95

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Kotel Properties Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1914/AHD/2011[1993-94]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1993-94

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Kotel Properties Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1913/AHD/2011[1992-93]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1992-93

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

The ITO, Ward-1(4), Baroda vs. M/S. Kotel Properties Pvt.Ltd., Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1808/AHD/2011[1995-96]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1995-96

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

The ITO, Ward-1(4), Baroda vs. M/S. Kotel Properties Pvt.Ltd., Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1807/AHD/2011[1994-95]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1994-95

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

The ITO, Ward-4(1), Baroda vs. M/S. Madhav Organisors Pvt.Ltd., Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1776/AHD/2011[1995-96]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1995-96

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

The ITO, Ward-4(1), Baroda vs. M/S. Madhav Organisors Pvt.Ltd., Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1775/AHD/2011[1994-95]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1994-95

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

The Dy. CIT, Circle-1(1)(2), Ahmedabad vs. M/S. Cims Hospital Pvt. Ltd., Ahmedabad

Appeal is partly allowed and revenue’s appeal is dismissed

ITA 3299/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Vinod Tanwani, Sr. D.R
Section 115JSection 143(3)Section 14ASection 15Section 2(24)(x)Section 40A(2)(b)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 3213/Ahd/2016 (Assessment Year : 2012-13) CIMS Hospital Pvt. Ltd., Vs. DCIT, Nr. Shukan Mall, Off Science Circle – 1(1)(2), City Road, Sola, Ahmedabad. Ahmedabad. And I.T.A. No. 3299/Ahd/2016 (Assessment Year : 2012-13) DCIT, Vs. CIMS Hospital Pvt. Ltd., Circle – 1(1)(2), Nr. Shukan Mall, Off Science Ahmedabad. City Road, Sola, Ahmedabad. [PAN No. AABCC 6721 A] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar & Parin Shah, A.R. Respondent by : S…

Cims Hospital Pvt. Ltd., Ahmedabad vs. The Dy. CIT, Central Circle-1(1)(2), Ahmedabad

Appeal is partly allowed and revenue’s appeal is dismissed

ITA 3213/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Shri Vinod Tanwani, Sr. D.R
Section 115JSection 143(3)Section 14ASection 15Section 2(24)(x)Section 40A(2)(b)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 3213/Ahd/2016 (Assessment Year : 2012-13) CIMS Hospital Pvt. Ltd., Vs. DCIT, Nr. Shukan Mall, Off Science Circle – 1(1)(2), City Road, Sola, Ahmedabad. Ahmedabad. And I.T.A. No. 3299/Ahd/2016 (Assessment Year : 2012-13) DCIT, Vs. CIMS Hospital Pvt. Ltd., Circle – 1(1)(2), Nr. Shukan Mall, Off Science Ahmedabad. City Road, Sola, Ahmedabad. [PAN No. AABCC 6721 A] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar & Parin Shah, A.R. Respondent by : S…

M/S. Gl Litmus Events Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Appeal of the assessee is partly allowed

ITA 2502/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jul 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Charygl Litmus Events Pvt. Ltd, The Assistant Commissioner Vs. B-90, Second Floor, Of Income Tax Vishwakarma Colony, New Delhi Central Circle-7, New Delhi Pan: Aadcg6909N (Appellant) (Respondent)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay I Bara, CIT DR
Section 143Section 144CSection 153ASection 292CSection 37Section 69Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-I”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY, JUDICIAL MEMBER GL Litmus Events Pvt. Ltd, The Assistant Commissioner Vs. B-90, Second Floor, of Income Tax Vishwakarma Colony, New Delhi Central Circle-7, New Delhi PAN: AADCG6909N (Appellant) (Respondent) Assessee by : Shri S. K. Tulsiyan, Adv Ms. Nisha Rachh, FCA Ms. Bhoomija Verma, Adv Ms. Lata Goyal, CA Revenue by: Shri Sanjay I Bara, CIT DR Date of Hearing 23/04/2019 Date of pronouncement 01/07/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by GL LITMUS E…

Shri Yogendra Khandelwal, Jaipur vs. ACIT, Jaipur

In the result, ground no. 4

ITA 906/JPR/2012[2009-10]Status: DisposedITAT Jaipur11 Jan 2018AY 2009-10
For Appellant: Shri Rajeev SoganiFor Respondent: Shri R. A. Verma (Addl. CIT)
Section 40ASection 40A(2)(b)Section 80E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 906/JP/2012 fu/kZkj.k o"kZ@Assessment Years : 2009-10 Shri Yogendra Khandelwal cuke Asstt. Commissioner of Vs. Prop. M/s Steel Syndicate of Income Tax, Circle-3, 1st India, Floor, Somani Jaipur Building, S.C. Link Road, Loha Mandi, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADCPK0822B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 88…

Amserve Consultants Ltd., New Delhi vs. ADIT, New Delhi

In the result both the appeals of the assesses are allowed

ITA 6059/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Jun 2016AY 2009-10

Bench: Shri I.C. Sudhir & Shri J. Sudhakar Reddyay: 2009-10

For Appellant: Sh. C.S.Agarwal, Sr.AdvFor Respondent: Sh. Ravi Jain, CIT, D.R
Section 143(3)Section 40A(2)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AY: 2009-10 Amserve Consultants Ltd. vs. ADIT, Circle 2(1) 1st floor, Elegance Tower, Plot no.8 International Taxation Non Hierarchical Commercial Centre New Delhi Jasola New Delhi 110 025 PAN: AAECA 8626 K A n d AY: 2009-10 Amsure Insurance Agency Ltd. vs. ADIT, Circle 2(1) New Delhi International Taxation New Delhi (Appellant) (Respondent) Appellant by : Sh. C.S.Agarwal, Sr.Adv. And Sh. R.P.Mall, Adv. Respondent by : Sh. Ravi Jain, CIT, D.R. ORDER P…