ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

263 of the income tax act dated 28th of March 2011 for the same assessment year before the coordinate bench which is reported in 22 taxmann.com 227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

263 of the income tax act dated 28th of March 2011 for the same assessment year before the coordinate bench which is reported in 22 taxmann.com 227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

263 of the income tax act dated 28th of March 2011 for the same assessment year before the coordinate bench which is reported in 22 taxmann.com 227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

263 of the income tax act dated 28th of March 2011 for the same assessment year before the coordinate bench which is reported in 22 taxmann.com 227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

263 of the income tax act dated 28th of March 2011 for the same assessment year before the coordinate bench which is reported in 22 taxmann.com 227 (Delhi) and the appeal of the assessee was dismissed. He submitted that though the appeal was dismissed holding that there is an order which is erroneous and prejudicial to the interest

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

263\ndoes not lie.\nIn CIT v. Karnataka Power Transmission Corporation Ltd. [2020]\n122 taxmann.com 99/276 Taxman 439 (Karnataka) there was\nuncertainty with regard to recovery / collection of outstanding amount,\nhence assessee for the assessment year in question decided not to\nrecognize revenue of Rs.52.89 Cr for wheeling charges. Hon'ble High\nCourt held that the income did not accrue