M/S. Bharti Airtel Ltd., New Delhi vs. Addl. CIT, New Delhi
In the result appeal of the assessee with respect to ground No
ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09
Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)
For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)
Section 201Section 254Section 40
…13 (Bang) - DCIT vs. MRF Limited: ITA. No, 1985/Mds/2011 (Chennai) - Devendra Exports (P.) Ltd. vs. ACIT: ITA No.849 & 850/Mds/2013 (Chen) - DCIT vs. Gupta Overseas: 153 ITD 357 (Agra) Page 16 of 59 - Raja Mahendri Shipping & Oil Field Services Ltd. v. ACIT: 51 SOT 242 (Vishk.) m) In view of the above and without prejudice to the contention on merits, it is respectfully submitted, that disallowance under section 40(a)(ia) of the Act should, if at all, be restricted to the amount remaining payable as on the last day of the relevant previous year. 8. on the 3rd aspect of the disallowance, He submitted that the a…
