DCIT, CIRCLE- 1(1), GURGAON vs. CINEPOLIS INDIA PVT. LTD. (SUCCESSOR TO FUN MULTIPLEX PVT. LTD.), GURGAON
In the result Revenue’s appeal as well as assessee’s cross-objection stand dismissed
ITA 4021/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Aug 2023AY 2014-15
Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2014-15
Section 143(3)
Supreme Court against the order of Delhi and other High Courts that had upheld the constitutional validity of amendment made to section 65(105)(zzzz) of the Finance Act in connection with the levy of service
tax on renting of immovable property are pending before the Hon’ble Supreme
Court
