ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD, HYDERABAD vs. MYTRAH VAYU (GUJARAT) PRIVATE LIMITED, HYDERABAD
In the result, appeal filed by the Revenue is dismissed
ITA 690/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2014-15
Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)
For Appellant: Shri Prathvi Raj Meena, CIT.DRFor Respondent: Shri Ravi Bharadwaj V & Shri
Section 250Section 56(2)Section 56(2)(vii)
capital work-in-progress. The above facts are not disputed.
The transactions qualifying as SDT in law are listed in Section 92BA of the Act which is reproduced hereunder:
“Meaning of specified domestic transaction.
92BA. For the purposes of this section and sections 92, 92C, 92D and 92E,
"specified domestic transaction" in case of an assessee means
