STHAPATI ARCHITECTURE AND INTERIORS PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,, AHMEDABAD
In the result, appeal filed by the assessee is partly allowed for statistical purposes
ITA 2361/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2018AY 2011-12
Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.2361/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Sthapati Architecture & Dcit, बनाम/ Interiors Pvt. Ltd., Circle – 8, Vs. 502, New York Plaza, Ahmedabad. Opp. Judges Bunglow, Satellite, Ahmedabad – 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcs 8758 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Sakar Sharma, C.A. अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri T. Sankar, Sr. D.R.
For Respondent: Shri T. Sankar, Sr. D.R
Section 194JSection 201Section 32Section 36(1)(va)Section 37Section 40Section 43B
Section 32 of the Act is that the asset must be used for the purpose of the business.
15. The AO in his order has also alleged that there is no evidence suggesting that the party who has taken machinery on rental basis has Sthapati Architecture and Interiors Pvt. Ltd. vs. DCIT
Asst.Year –2011-12
used the machine
