THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD
Appeal of the Revenue is dismissed
ITA 2813/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2011-12
Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H
For Appellant: Shri
Section 36Section 40
capitalized amounting to Rs. 2,84,41,391/- and Rs. 1,14,69,888/-respectively which is placed on page 3 of the paper book. The assessee besides the above has also filed the bank statement of the bank of Baroda UAE showing the amount of loan and the interest charged by it which is placed on pages