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“Section 93(2)”

Section References (mined)Section 93Section 93(2)2 judgments

NGA HR (INDIA) PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT, MUMBAI

Appeal of the assessee is allowed

ITA 3718/MUM/2024[2020-21]Status: DisposedITAT Mumbai17 Mar 2025AY 2020-21

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Respondent: Shri Pankaj Kumar, CIT-DR
Section 115JSection 143(3)Section 144C(13)Section 153(1)Section 153(4)Section 92(3)Section 92C

adjustment, but then income of the assessee from IT enabled service revenue, will also stand reduced by Rs 120. Section 93(2) is quite clear and clear and categorical in this regard. It states that "(t)he provisions of this section shall not apply in a case where the computation

NGA HR (INDIA) PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT (JAO - DCIT, CIRCLE 7(1)(1), MUMBAI), MUMBAI

In the result the appeal filed by the assessee stands partly allowed and the stay petition filed by the assessee stands dismissed infructuous

ITA 5777/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Jan 2025AY 2021-22

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)Section 144C(13)Section 153(1)Section 153(4)Section 253(1)(d)Section 92(3)Section 92C

adjustment, but then income of the assessee from IT enabled service revenue, will also stand reduced by Rs 120. Section 93(2) is quite clear and clear and categorical in this regard. It states that "(t)he provisions of this section shall not apply in a case where the computation