PRINCIPAL COMMISSIONER OF INCOME TAX v. MAZDA LTD.

250 Taxmann 510High Court2017#7126 most cited

What is PRINCIPAL COMMISSIONER OF INCOME TAX v. MAZDA LTD. authority for?

Liquidated damages imposed for late completion of contractual terms are considered a business expense deductible under Section 37(1) of the Income Tax Act.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2019 to 2023.

Also referred to as

PCIT v. Mazda Ltd. · section 37(1) · liquidated damages · business expense · penalty · breach of contract · late completion

Also reported as

86 Taxmann.com 27

Issues it is cited on

section 153c(1)mercantile system of accountingsection 40(a)section 145section 43brevenue expendituresection 28section 37(1)section 43cross objectioncommissioner (appeals)section 37

Judgments citing PRINCIPAL COMMISSIONER OF INCOME TAX v. MAZDA LTD.

Mm Brothers, Lal Kothi Scheme, Jaipur vs. CPC, Bangalore, DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 653/JPR/2023[2017-18]Status: DisposedITAT Jaipur12 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 653/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 M/s. M.M. Brothers E-666 Ekta Complex, Nakul Path, Lal Kothi Scheme, Jaipur 302 015 cuke Vs. The DCIT Circle-6 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARFM 8094 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri Anup Singh, Addl. CIT lquokbZ dh rkjh[k@Da

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Anup Singh, Addl. CIT
Section 143(1)Section 143(1)(a)Section 154Section 37Section 37(1)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 653/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 cuke M/s. M.M. Brothers The DCIT E-666 Ekta Complex, Nakul Path, Vs. Circle-6 Lal Kothi Scheme, Jaipur 302 015 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARFM 8094 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by…

M/S. Beau Jhelum Traders and Developers Pvt. Ltd., Bangalore vs. ACIT, Circle - 1(1)(2), Bangalore

In the result, the appeal of the assessee is allowed

ITA 1089/BANG/2022[2017-18]Status: DisposedITAT Bangalore31 Aug 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18

For Appellant: Ms. Sunaiana Bhatia, C.AFor Respondent: Shri Sunil Kumar Singh, CIT (DR)
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2017-18 M/s Beau Jhelum Traders and Vs. The Asst. Commissioner of Income Developers Pvt. Ltd., Tax, No.414, 3rd Cross, Circle-1(1)(2), SG Palya, Lavelle Road, Bangalore. Bangalore-560 029. PAN – AACCB 4201 B APPELLANT RESPONDENT Assessee by : Ms. Sunaiana Bhatia, C.A Revenue by : Shri Sunil Kumar Singh, CIT (DR) Date of hearing : 04.07.2023 Date of Pronouncement : 31.08.2023 O R D E R Per Beena Pillai, Judicial Member The present appeal arises ou…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax Ltpu, Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2846/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 133(6)Section 143(3)Section 144CSection 144C(5)Section 92C(3)

…IT(TP)A No.2846/Bang/2017 M/s. Dell International Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2846/Bang/2017 Assessment Year: 2013-14 M/s. Dell International Services India Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Addl. CIT Gardens LTPU Vs. Challagutta Village, Varthur Hobli Bangalore Bangalore 560 071 PAN NO : AAACH1925Q APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 03.08.2023 Date…

Deputy Commissioner of Income-Tax, Circle-1(1)(1), Bangalore vs. M/S. Beml Limited, Bangalore

In the result, the appeal of the revenue in ITA

ITA 291/BANG/2023[2018-19]Status: DisposedITAT Bangalore19 Jul 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri R.E. Balasubramaniyan, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 250Section 37(1)

…ITA Nos.222 & 291/Bang/2023 M/s. BEML Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. BEML Limited 23/1, BEML Soudha, 4th Main Road Sampangiramanagara Deputy Commissioner of Income- Bangalolre Vs. tax Karnataka 560 027 Circle-1(1)(1) Bangalore PAN NO : AAACB8433D APPELLANT RESPONDENT Assessment Year: 2018-19 Deputy Commissioner of Income-tax M/s. BEML Limited Circle-1(1)(1) Vs. Bangalore Bangalore Karnataka 560 027 APPELLANT RESPONDENT Appellant by : Shri R.E.…

M/S. Beml Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

In the result, the appeal of the revenue in ITA

ITA 222/BANG/2023[2018-19]Status: DisposedITAT Bangalore19 Jul 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri R.E. Balasubramaniyan, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 250Section 37(1)

…ITA Nos.222 & 291/Bang/2023 M/s. BEML Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. BEML Limited 23/1, BEML Soudha, 4th Main Road Sampangiramanagara Deputy Commissioner of Income- Bangalolre Vs. tax Karnataka 560 027 Circle-1(1)(1) Bangalore PAN NO : AAACB8433D APPELLANT RESPONDENT Assessment Year: 2018-19 Deputy Commissioner of Income-tax M/s. BEML Limited Circle-1(1)(1) Vs. Bangalore Bangalore Karnataka 560 027 APPELLANT RESPONDENT Appellant by : Shri R.E.…

Shri Sri Jagannath Transport Corporation, Raipur (Cg) vs. The Assistant Commissioner of Imcome Tax 3(1), Raipur (Cg)

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 306/BIL/2016[2012-13]Status: DisposedITAT Raipur30 Mar 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 306/Rpr/2016 "नधा"रण वष" / Assessment Year : 2012-13 Sri Jagannath Transport Corporation 2, Krishna Complex, Kuthchery Chowk, Raipur (C.G.). Pan : Aacfj3511F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By : Shri Veekaas S. Sharma, Ar Revenue By : Shri Sanjay Kumar, Dr सुनवाई की तारीख / Date Of Hearing :15.03.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022

For Appellant: Shri Veekaas S. Sharma, ARFor Respondent: Shri Sanjay Kumar, DR
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण "याय पीठ रायपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 306/RPR/2016 "नधा"रण वष" / Assessment Year : 2012-13 Sri Jagannath Transport Corporation 2, Krishna Complex, Kuthchery Chowk, Raipur (C.G.). PAN : AACFJ3511F .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S. Sharma, AR Revenue by : Shri Sanjay Kumar, DR सुनवाई की तारीख / Date o…

DCIT, Central Circle- 25, New Delhi vs. Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 716/DEL/2018[2000-01]Status: DisposedITAT Delhi14 Oct 2021AY 2000-01

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3959/DEL/2016[2010-11]Status: DisposedITAT Delhi14 Oct 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3958/DEL/2016[2009-10]Status: DisposedITAT Delhi14 Oct 2021AY 2009-10

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3957/DEL/2016[2008-09]Status: DisposedITAT Delhi14 Oct 2021AY 2008-09

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3956/DEL/2016[2006-07]Status: DisposedITAT Delhi14 Oct 2021AY 2006-07

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3955/DEL/2016[2005-06]Status: DisposedITAT Delhi14 Oct 2021AY 2005-06

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3954/DEL/2016[2004-05]Status: DisposedITAT Delhi14 Oct 2021AY 2004-05

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3953/DEL/2016[2003-04]Status: DisposedITAT Delhi14 Oct 2021AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3952/DEL/2016[2002-03]Status: DisposedITAT Delhi14 Oct 2021AY 2002-03

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016 (Assessment Year: 2000-01, 2002-03 to 2006-07, 2008-09 to 2010-11) DCIT, Vs. M/s. HTL Ltd, Central Circle-25, GST Road, Guindy, Chennai New Delhi PAN: AAACH5516P (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rakesh Joshi, CA Date of Hearing 04/10/2021 Date of pronouncement 14/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the bunch of 9 appe…

M/S. Yash Corporation, Ahmedabad vs. The Income Tax Officer, Ward-5(2)(4), Ahmedabad

In the result, the appeal filed by the assessee is allowed

ITA 95/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.95/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 M/S Yash Corporation, Ito, 410-411, Vrajbhumi Complex, Ward-5(2)(4), Vs. B/H, Shilp Building, Ahmedabad. C.G. Road, Ahmedabad Pan: Aaafy7520M

Section 234ASection 271Section 33(6)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’SMC’’BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.95/AHD/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 M/s Yash Corporation, ITO, 410-411, Vrajbhumi Complex, Ward-5(2)(4), Vs. B/h, Shilp Building, Ahmedabad. C.G. Road, Ahmedabad PAN: AAAFY7520M (Applicant) (Respondent) : Assessee by Shri Parimal Parmar, AR : Revenue by Shri Mudit Nagpal, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 05/12/2018 घोषणा क" तार"ख /Date of Pronouncement: 01/01/2019 आदेश/O R D E R PER WASEEM AHMED,…