DCIT, BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR
In the result, appeals filed by the revenue in ITA Nos
ITA 299/CTK/2015[2010-11]Status: DisposedITAT Cuttack30 Jun 2017AY 2010-11
Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar
For Appellant: Shri Satyajit Mishra, ARFor Respondent: Shri Kunal Singh, DR
Section 143(3)Section 148Section 194HSection 260ASection 263Section 40
Section 143(3)/147, dated
31.7.2013. 5. Aggrieved by the order of AO, the assessee preferred appeal before the CIT(A). In the appellate proceedings ld. CIT(A) on the disputed issue of payment of commission at 3% to MMTC Ltd. found that similar issue was decided by the ITAT in assessee’s own case in ITA Nos.295 to
298/CTK/2013
