project completion method — 326 case laws

Mumbai Shelter Housing Development Pvt Ltd, Mumbai vs. DCIT CC-(1)(3), Mumbai

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

ITA 2381/MUM/2023[2012-2013]Status: DisposedITAT Mumbai30 Nov 2023AY 2012-2013

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Venugopal P. NairFor Respondent: Smt. Mahita Nair

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

while adjudicating this issue, is also required to take into consideration whether the assessee has followed the percentage of completion method or project completion method for recognising its revenue and cost. As a result, the impugned order to this extent is set aside and grounds no. 1-5 raised

Mumbai Shelter Housing Development Pvt Ltd, Mumbai vs. DCIT CC-(1) 3, Mumbai

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

ITA 2380/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Nov 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Venugopal P. NairFor Respondent: Smt. Mahita Nair

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

while adjudicating this issue, is also required to take into consideration whether the assessee has followed the percentage of completion method or project completion method for recognising its revenue and cost. As a result, the impugned order to this extent is set aside and grounds no. 1-5 raised

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. S.P. Buildcon Pvt. Ltd., Raipur

ITA 38/RPR/2023[2016-17]Status: DisposedITAT Raipur28 Nov 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

For Appellant: Shri Amit M. Jain, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 14ASection 2(22)(e)Section 40Section 43C

assessee the assessee has received advances from prospective customer. It is further noticed by the AO that the assessee is following project completion method for computing its income. The AO was not convinced with the accounting practice of the assessee in determining the income assessable to tax, therefore, the profit ... revenue, has submitted that the project of the assessee was started in year 2014-15 and the department has accepted the Project Completion Method adopted by it. Ld. AR further drew our attention to order of Ld. CIT(A), wherein the issue has been deliberated at length and has been

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. S.P. Buildcon Pvt. Ltd., Raipur

ITA 35/RPR/2023[2014-15]Status: DisposedITAT Raipur28 Nov 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

For Appellant: Shri Amit M. Jain, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 14ASection 2(22)(e)Section 40Section 43C

assessee the assessee has received advances from prospective customer. It is further noticed by the AO that the assessee is following project completion method for computing its income. The AO was not convinced with the accounting practice of the assessee in determining the income assessable to tax, therefore, the profit ... revenue, has submitted that the project of the assessee was started in year 2014-15 and the department has accepted the Project Completion Method adopted by it. Ld. AR further drew our attention to order of Ld. CIT(A), wherein the issue has been deliberated at length and has been

Jaydeep Construction, Mumbai vs. PCIT-41, Mumbai

In the result, appeal filed by the assessee is dismissed with the above observations

ITA 2086/MUM/2023[2018-19]Status: HeardITAT Mumbai24 Nov 2023AY 2018-19

Bench: Shri Narender Kumar Choudhry, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blejaydeep Construction V. Pr. Cit -41 Shop No. 07/08, Patidar Complex Room No. 541, Kautilya Bhavan C-41 To C-43, G Block Kannamwar Nagar, Vikroli (E) Bandra Kurla Complex Mumbai – 400083 Bandra (E), Mumbai - 400051 Pan: Aaffj0346M (Appellant) (Respondent)

Section 143(3)Section 263Section 43CSection 54

dated 31.03.2023 passed by the learned PCIT may be quashed/reversed. Revision on the issue of non-declaration of profits of the project (i.e. project completion method or percentage completion method) 3. On the facts and in the circumstances of the case and as per the law, the learned PCIT erred ... quashed/reversed. 4. On the facts and in the circumstances of the case and as per the law, the assessment order accepting the project completion method as followed by the Appellant is neither erroneous nor prejudicial to the interest of the revenue. Thus, the order dated 31.03.2023 passed by the learned

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

In the result, the appeal of assessee is allowed

ITA 148/IND/2021[2015-16]Status: DisposedITAT Indore09 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263

render the order of the AO erroneous so far as prejudicial to the interest of revenue. Even otherwise the Project Completion Method of accounting is well recognized and accepted method and if the assesse is following this method regularly and consistently then the revenue cannot force the assessee to adopt ... Examining the facts of instant appeal we in light of above judgments we find that the method of accounting along with following project completion method for treatment of advances received from proposed buyers the assessee has been consistently followed this method and appellant's assessment has been completed

Balaji Homes, Panvel vs. CIT(A), Mumbai

In the result, appeal of the assessee is allowed

ITA 2470/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Oct 2023AY 2010-11

Bench: Shri Aby T Varkey, Jm & Shri Prashant Maharishi, Am Balaji Homes C/O, P. N. Subranmanian & Cit(A), Mumbai Co. 3Rd Floor, 6Th Tower, 703-704, 7Th Floor, Vashi Railway Station Commodity Exchange Vs. Complex, Vashi, Building, Plot No. 2,3,4, Maharashtra-400703 Sector-19, Vashi, Maharashtra-400705 (Appellant) (Respondent) Pan No. Aahfb3601P

For Appellant: Shri Ramesh Subramanian ARFor Respondent: Shri Ashok Kumar Ambastha

Section 143Section 250Section 37

given to the assessee and the learned CIT – A. The simple issue involved in this year is that assessee is following the project completion method. On the completion of the partial project, assessee has booked the revenue, whether the necessary cost incurred to complete the project should be allowed ... provides that only 77.50% of the project is completed. There is no doubt that the corresponding revenue shown by the assessee on project completion method, estimated project expenditure to that extent is also allowable to the assessee. Otherwise, the number only may arise that income may be booked

Deputy Commissioner of Income Tax, Circle -3(3)(1), Mumbai vs. M/S Hem Bhattad, Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 2314/MUM/2023[2018-2019]Status: DisposedITAT Mumbai10 Oct 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Hem Bhattad, National Faceless Appeal 104, Bajaj Bhavan, Centre (Nfac), Mumbai. Vs. Nariman Point, Churchgate, Mumbai-400021. Pan No. Aaaah 2399 L Appellant Respondent Assessment Year: 2018-19 Dcit Circle-3(3)(1), Hem Bhattad, Room No. 609, Aayakar 104, Bajaj Bhavan, Vs. Bhavan, M.K. Road, Nariman Point, Churchgate, Churchgate, Mumbai-400020. Mumbai-400021. Pan No. Aaaah 2399 L Appellant Respondent

For Appellant: Mr. Vimal PunmiyaFor Respondent: Mr. P.D. Chogule, CIT-DR

Section 37Section 40

payments made to the assessee. It is claimed by the assessee that it is claimed by the assessee that it was following project completion method project completion method of accounting and of accounting and therefore, revenue was to be was to be recognized only on the completion of recognized only

Hem Bhattad, Mumbai vs. DCIT, Circle-3(3)(1), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 1934/MUM/2023[2018-19]Status: DisposedITAT Mumbai10 Oct 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Hem Bhattad, National Faceless Appeal 104, Bajaj Bhavan, Centre (Nfac), Mumbai. Vs. Nariman Point, Churchgate, Mumbai-400021. Pan No. Aaaah 2399 L Appellant Respondent Assessment Year: 2018-19 Dcit Circle-3(3)(1), Hem Bhattad, Room No. 609, Aayakar 104, Bajaj Bhavan, Vs. Bhavan, M.K. Road, Nariman Point, Churchgate, Churchgate, Mumbai-400020. Mumbai-400021. Pan No. Aaaah 2399 L Appellant Respondent

For Appellant: Mr. Vimal PunmiyaFor Respondent: Mr. P.D. Chogule, CIT-DR

Section 37Section 40

payments made to the assessee. It is claimed by the assessee that it is claimed by the assessee that it was following project completion method project completion method of accounting and of accounting and therefore, revenue was to be was to be recognized only on the completion of recognized only

Shree Sai Consultants, Mumbai vs. PCIT, Mumbai-12, Mumbai

Appeal is partly allowed for statistical purposes

ITA 1286/MUM/2023[2018-2019]Status: DisposedITAT Mumbai10 Oct 2023AY 2018-2019

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalepcit- Room No. 808, Kautilya Shree Sai Consultants 1, Ram Krupa Devji Bhimji Lane, Bhavan, C-41 To C-43, G Mathurdas Road, Kandivali West, Block, Bandra Kurla Complex, Vs. Mumbai-400067 Bandra (East), Mumbai-400051 (Appellant) (Respondent) Pan No. Aamfs8806J Assessee By : Shri.Mahaveer Jain.Ar Revenue By : Shri.Dr.Kishore Dhule.Cit.Dr Date Of Hearing: 06.09.2023 Date Of Pronouncement : 09.10.2023

For Appellant: Shri.Mahaveer Jain.ARFor Respondent: Shri.Dr.kishore Dhule.CIT.DR

Section 143(3)Section 263

income, audited report, audited balance sheet and profit & loss account and copy of commencement certificate. The AO found that the assessee is following project completion method and in the balance sheet has disclosed the closing work in progress. The AO has considered the details of information filed and the facts ... assessee has not provided complete details in respect of unsecured loans/creditors. The assessing officer considered the fact that the assessee was following Project completion method and treated the expenditure as work in progress and TDS was not deducted and no proper details are submitted and estimated the aggregate disallowance

Mistrial Air Conditioning Services P.Ltd, New Delhi vs. ITO, Ward-16(4), New Delhi

In the result, the appeal of the assessee is allowed as above

ITA 6699/DEL/2018[2014-15]Status: DisposedITAT Delhi09 Oct 2023AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmamistral Airconditioning Services Vs. Ito, Co. Pvt. Ltd. Ward-16(4), C-228, Greater Kailash-I, New Delhi New Delhi-110048 Pan : Aaacm2033L (Appellant) (Respondent)

Section 143(3)

Conditioning (HVAC) which are spread over to various A.Ys. The company claims to be following the accounting systems for recognition of revenue based project completion method as per terms of contract/agreement with Customer. The company claims accounts for unbilled revenue on year-to-year basis and recognise such unbilled revenue ... work which involves rendering of services in the field of air-conditioning by executing job works, it declares its income by applying the project completion method, having regard to the terms of contract/agreement with the customers. It has been an assertion by the assessee since the stage

Mesers Improvement Trust, Fazilka vs. Deputy Commissioner of Income Tax Circle-1(Exemptions), Chandigarh

In the result, the appeal of the assessee bearing ITA No

ITA 307/ASR/2018[2014-15]Status: DisposedITAT Amritsar20 Sept 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 13(8)Section 143(3)Section 2(15)Section 250Section 28

sold, so, in such circumstance, the profit has to be computed on based on two methods only, i.e. percentage completion method or the project completion method. The assessee is purely the urban development concern and claimed exemption u/s 11 and 12. As per the revenue the application of section

DCIT, Circle-27(1), New Delhi vs. Uninav Developers Pvt. Ltd, Delhi

Accordingly, the ground is allowed for statistical purposes

ITA 3248/DEL/2019[2014-15]Status: DisposedITAT Delhi06 Sept 2023AY 2014-15

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmauninav Developers Pvt. Vs. Asstt. Commissioner Of Income Ltd. Tax, 1St Floor, Plot No. 330, Circle-27(1), Patparganj F.I.E., New Delhi Delhi-92 Pan : Aapcs6124B (Appellant) (Respondent) Asstt. Commissioner Of Vs. Uninav Developers Pvt. Ltd. 1St Floor, Plot No. 330, Income Tax, Circle-27(1), Patparganj F.I.E., New Delhi Delhi-92 Pan : Aapcs6124B (Appellant) (Respondent)

Section 143(3)Section 68

being business promotion expenses. 5.1 Ld. AO has disallowed the same on the basis that as assessee is accounting income on project completion method there being no Revenue of the assessee thus, expenses are not allowable. Ld. CIT(A) has taken into consideration the Accounting Standard 7 (construction contracts) which

Uninav Developers Pvt. Ltd, Delhi vs. ACIT, Circle-27(1), New Delhi

Accordingly, the ground is allowed for statistical purposes

ITA 3240/DEL/2019[2014-15]Status: DisposedITAT Delhi06 Sept 2023AY 2014-15

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmauninav Developers Pvt. Vs. Asstt. Commissioner Of Income Ltd. Tax, 1St Floor, Plot No. 330, Circle-27(1), Patparganj F.I.E., New Delhi Delhi-92 Pan : Aapcs6124B (Appellant) (Respondent) Asstt. Commissioner Of Vs. Uninav Developers Pvt. Ltd. 1St Floor, Plot No. 330, Income Tax, Circle-27(1), Patparganj F.I.E., New Delhi Delhi-92 Pan : Aapcs6124B (Appellant) (Respondent)

Section 143(3)Section 68

being business promotion expenses. 5.1 Ld. AO has disallowed the same on the basis that as assessee is accounting income on project completion method there being no Revenue of the assessee thus, expenses are not allowable. Ld. CIT(A) has taken into consideration the Accounting Standard 7 (construction contracts) which

Asst. Commissioner of Income Tax, Central Circle-1, Surat vs. Kush Corporation, Surat

In the result, grounds of cross objection raised by assessee is partly allowed

ITA 357/SRT/2022[2016-17]Status: DisposedITAT Surat05 Sept 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 93 & 94/Srt /2022 (Assessment Year: 2014-15 & 2015-16)

Section 133ASection 254(1)

bookings. None of the flats were sold as sale deed was not registered in the impugned assessment year. The assessee is following project completion method for accounting its profit. Thus, the ld. CIT(A) also held that no addition is warranted in the impugned assessment year. Thus ... extrapolation in absence of any cogent evidence and not approved the addition. The ld. CIT(A) further held that the assessee is following project completion method and as per the decision of Hon’ble Jurisdictional High Court in CIT Vs Happy Home Corporation (Supra), income would be offered when final

DCIT-Circle-3(3)(1), Mumbai vs. S D Corporation Private Limited, Mumbai

In the result, the appeal of the revenue vide ITA Nos

ITA 6204/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.6191 To 6194, 6204 & 6033 /Mum/2019 (A.Ys. 2008-09, 2009-10, 2011-12 To 2014-15)

For Appellant: Mahita NairFor Respondent: Dharmesh Shah &

Section 115JSection 143(3)Section 147

relation to work executed for SDCL which has been filed before the AO. The assessee further contended that because he is following project completion method for recognising revenue from the work, whatever expenditure incurred for the project has been shown under WIP, pending recognition of revenue. The assessee further contended ... without allowing any deduction for expenditure is arbitrary. The Ld. Senior Counsel for the assessee submitted that the assessee has recognised revenue on project completion method, therefore, if at all the income from the activity of the assessee is to be recognised during the relevant financial year

DCIT-Circle-3(3) (1), Mumbai vs. S D Corporation Private Limited, Mumbai

In the result, the appeal of the revenue vide ITA Nos

ITA 6194/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Aug 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.6191 To 6194, 6204 & 6033 /Mum/2019 (A.Ys. 2008-09, 2009-10, 2011-12 To 2014-15)

For Appellant: Mahita NairFor Respondent: Dharmesh Shah &

Section 115JSection 143(3)Section 147

relation to work executed for SDCL which has been filed before the AO. The assessee further contended that because he is following project completion method for recognising revenue from the work, whatever expenditure incurred for the project has been shown under WIP, pending recognition of revenue. The assessee further contended ... without allowing any deduction for expenditure is arbitrary. The Ld. Senior Counsel for the assessee submitted that the assessee has recognised revenue on project completion method, therefore, if at all the income from the activity of the assessee is to be recognised during the relevant financial year

DCIT-Circle-3(3) (1), Mumbai vs. S D Corporation Private Limited, Mumbai

In the result, the appeal of the revenue vide ITA Nos

ITA 6193/MUM/2019[2013-14]Status: DisposedITAT Mumbai30 Aug 2023AY 2013-14

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.6191 To 6194, 6204 & 6033 /Mum/2019 (A.Ys. 2008-09, 2009-10, 2011-12 To 2014-15)

For Appellant: Mahita NairFor Respondent: Dharmesh Shah &

Section 115JSection 143(3)Section 147

relation to work executed for SDCL which has been filed before the AO. The assessee further contended that because he is following project completion method for recognising revenue from the work, whatever expenditure incurred for the project has been shown under WIP, pending recognition of revenue. The assessee further contended ... without allowing any deduction for expenditure is arbitrary. The Ld. Senior Counsel for the assessee submitted that the assessee has recognised revenue on project completion method, therefore, if at all the income from the activity of the assessee is to be recognised during the relevant financial year

DCIT-Circle-3(3)(1), Mumbai vs. S D Corporation Private Limited, Mumbai

In the result, the appeal of the revenue vide ITA Nos

ITA 6192/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Aug 2023AY 2011-12

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.6191 To 6194, 6204 & 6033 /Mum/2019 (A.Ys. 2008-09, 2009-10, 2011-12 To 2014-15)

For Appellant: Mahita NairFor Respondent: Dharmesh Shah &

Section 115JSection 143(3)Section 147

relation to work executed for SDCL which has been filed before the AO. The assessee further contended that because he is following project completion method for recognising revenue from the work, whatever expenditure incurred for the project has been shown under WIP, pending recognition of revenue. The assessee further contended ... without allowing any deduction for expenditure is arbitrary. The Ld. Senior Counsel for the assessee submitted that the assessee has recognised revenue on project completion method, therefore, if at all the income from the activity of the assessee is to be recognised during the relevant financial year

DCIT-Circle-3(3) (1), Mumbai vs. S D Corporation Private Ltd, Mumbai

In the result, the appeal of the revenue vide ITA Nos

ITA 6191/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Aug 2023AY 2014-15

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.6191 To 6194, 6204 & 6033 /Mum/2019 (A.Ys. 2008-09, 2009-10, 2011-12 To 2014-15)

For Appellant: Mahita NairFor Respondent: Dharmesh Shah &

Section 115JSection 143(3)Section 147

relation to work executed for SDCL which has been filed before the AO. The assessee further contended that because he is following project completion method for recognising revenue from the work, whatever expenditure incurred for the project has been shown under WIP, pending recognition of revenue. The assessee further contended ... without allowing any deduction for expenditure is arbitrary. The Ld. Senior Counsel for the assessee submitted that the assessee has recognised revenue on project completion method, therefore, if at all the income from the activity of the assessee is to be recognised during the relevant financial year

“project completion method”

Leading authorities on project completion method

Judgments citing project completion method

Mumbai Shelter Housing Development Pvt Ltd, Mumbai vs. DCIT CC-(1)(3), Mumbai

Mumbai Shelter Housing Development Pvt Ltd, Mumbai vs. DCIT CC-(1) 3, Mumbai

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. S.P. Buildcon Pvt. Ltd., Raipur

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. S.P. Buildcon Pvt. Ltd., Raipur

Jaydeep Construction, Mumbai vs. PCIT-41, Mumbai

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

Balaji Homes, Panvel vs. CIT(A), Mumbai

Deputy Commissioner of Income Tax, Circle -3(3)(1), Mumbai vs. M/S Hem Bhattad, Mumbai

Hem Bhattad, Mumbai vs. DCIT, Circle-3(3)(1), Mumbai

Shree Sai Consultants, Mumbai vs. PCIT, Mumbai-12, Mumbai

Mistrial Air Conditioning Services P.Ltd, New Delhi vs. ITO, Ward-16(4), New Delhi

Mesers Improvement Trust, Fazilka vs. Deputy Commissioner of Income Tax Circle-1(Exemptions), Chandigarh

DCIT, Circle-27(1), New Delhi vs. Uninav Developers Pvt. Ltd, Delhi

Uninav Developers Pvt. Ltd, Delhi vs. ACIT, Circle-27(1), New Delhi

Asst. Commissioner of Income Tax, Central Circle-1, Surat vs. Kush Corporation, Surat

DCIT-Circle-3(3)(1), Mumbai vs. S D Corporation Private Limited, Mumbai

DCIT-Circle-3(3) (1), Mumbai vs. S D Corporation Private Limited, Mumbai

DCIT-Circle-3(3) (1), Mumbai vs. S D Corporation Private Limited, Mumbai

DCIT-Circle-3(3)(1), Mumbai vs. S D Corporation Private Limited, Mumbai

DCIT-Circle-3(3) (1), Mumbai vs. S D Corporation Private Ltd, Mumbai