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“Section 188(1)”

Section References (mined)Section 188Section 188(1)3 judgments

ADDL.CIT, SPECIAL RANGE-4, NEW DELHI vs. INTERVO TECHNOLOGIES P.LTD, NEW DELHI

In the result, appeal of the revenue is partly allowed

ITA 5509/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Oct 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. Cit, Special Range-4, New M/S. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram Vs Tower, Rajendra Place, New . Delhi-110008 (Pan: Aabcr7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. Cit, Special Range-4, New Vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. Vs. Addl. Cit, Special Range-4, New Delhi. (Appellant) (Respondent)

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri G. R. Nirwan, Sr. DR
Section 143(3)Section 36(1)(iii)

obtaining approval from the Central Government had been done away with after Companies Act, 2013 which is brought on statute book wherein section 188(1) has been substituted corresponding to the erstwhile section 297(1) w.e.f. 01.04.2014. Under the said section 188(1), expenditure incurred by the assessee with ... that assessee has not obtained approval u/s. 297(1) which is not relevant for the year under consideration vis-à-vis section 188(1) made effective from 01.04.2014 under the Companies Act, 2013. 11.1. According to him, incurring of expenses are not doubted or have been disputed to be held

INTERVO TECHNOLOGIES P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-4, NEW DELHI

In the result, appeal of the revenue is partly allowed

ITA 5268/DEL/2018[2015-16]Status: DisposedITAT Delhi19 Oct 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. Cit, Special Range-4, New M/S. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram Vs Tower, Rajendra Place, New . Delhi-110008 (Pan: Aabcr7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. Cit, Special Range-4, New Vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. Vs. Addl. Cit, Special Range-4, New Delhi. (Appellant) (Respondent)

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri G. R. Nirwan, Sr. DR
Section 143(3)Section 36(1)(iii)

obtaining approval from the Central Government had been done away with after Companies Act, 2013 which is brought on statute book wherein section 188(1) has been substituted corresponding to the erstwhile section 297(1) w.e.f. 01.04.2014. Under the said section 188(1), expenditure incurred by the assessee with ... that assessee has not obtained approval u/s. 297(1) which is not relevant for the year under consideration vis-à-vis section 188(1) made effective from 01.04.2014 under the Companies Act, 2013. 11.1. According to him, incurring of expenses are not doubted or have been disputed to be held

INTERVO TECHNOLOGIES P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-4, NEW DELHI

In the result, appeal of the revenue is partly allowed

ITA 5267/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Oct 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2014-15 Intervo Technologies Pvt. Ltd. Addl. Cit, Special Range-4, New M/S. Arora & Bansal, Chartered Delhi. Accountants, 1401, Vikram Vs Tower, Rajendra Place, New . Delhi-110008 (Pan: Aabcr7753B) (Appellant) (Respondent) & Assessment Year: 2014-15 Addl. Cit, Special Range-4, New Vs. Intervo Technologies Pvt. Ltd. Delhi. (Appellant) (Respondent) & Assessment Year: 2015-16 Intervo Technologies Pvt. Ltd. Vs. Addl. Cit, Special Range-4, New Delhi. (Appellant) (Respondent)

For Appellant: Shri Sidhant Arora, CAFor Respondent: Shri G. R. Nirwan, Sr. DR
Section 143(3)Section 36(1)(iii)

obtaining approval from the Central Government had been done away with after Companies Act, 2013 which is brought on statute book wherein section 188(1) has been substituted corresponding to the erstwhile section 297(1) w.e.f. 01.04.2014. Under the said section 188(1), expenditure incurred by the assessee with ... that assessee has not obtained approval u/s. 297(1) which is not relevant for the year under consideration vis-à-vis section 188(1) made effective from 01.04.2014 under the Companies Act, 2013. 11.1. According to him, incurring of expenses are not doubted or have been disputed to be held