THE DCIT, CIRCLE-1(3),, AHMEDABAD vs. M/S. SHAH INVESTORS HOME LTD.,, AHMEDABAD
In the result, the appeal of the revenue is dismissed and cross
ITA 3316/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad26 Feb 2019AY 2011-12
For Appellant: Shri S.N. Soparkar and Ms. Urvashi Shodhan, A.RFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 143(2)Section 143(3)Section 194CSection 36(2)Section 40
section 194J in respect of lease line charges after following the decision of Hon’ble Supreme Court in the case of CIT vs. Kotak Securities Ltd. reported in (2016) 383. In the light of the above facts and judicial findings, we do not find any merit in the appeal of the Revenue, therefore, this ground of appeal of the revenue
