STERNAL BUILDCON PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 24(2), DELHI, NEW DELHI
Appeal is allowed
ITA 99/DEL/2025[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18
Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)
For Appellant: Smt. Ananya KapoorFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(3)Section 196Section 40
year), further the addition of Rs.93,50,103/- (Rs.1,63,50,103 - Rs. 70,00,000) is made by first appellate authority invoking section 56(2)(yii)(b )(ii) of the Act. Ld. AR relied on the order of ITAT Delhi 'SMC Bench in the case of M/s Toffee Agricultural
