AMERICAN EXPRESS SERVICES INDIA LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI
In the result, appeal of the assessee is allowed
ITA 1982/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Oct 2020AY 2010-11
Bench: Ms. Sushma Chowla, Vp & Shri R.K. Panda, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita No. 1982/Del/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2010-11 िनधा"रण वष" िनधा"रण वष" M/S. American Express Services India Private Limited (Earlier Known As American Express Services India Limited), Metropolitan Saket, 7Th Floor, Office Block, District Centre, Saket, New Delhi-110017 .............अपीलाथ"/Appellant Pan-Aabct0555D Vs The Dcit, Circle-2(2), Central Revenue Building, …………. ""यथ" / Respondent New Delhi अपीलाथ" क" ओर से / Appellant By: Sh. Nageshwar Rao, Advcate & Sh S. Chakrabarty, Ar ""यथ" क" ओर से / Respondent By: Sh. Anupam Kant Garg, Cit-Dr सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 17.09.2020 Date Of Pronouncement: 21.10.2020 आदेश आदेश / Order आदेश आदेश Per Sushma Chowla, Vp This Appeal Filed By The Assessee Is Against The Final Assessment Order Dated 28.01.2015, Relating To Assessment Year 2010-11 Passed Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (In Short “The Act”).
For Appellant: Sh. Nageshwar Rao, Advcate, &For Respondent: Sh. Anupam Kant Garg, CIT-DR
Section 143(3)
depreciation of Rs. 2,002,258 should be allowed as per section 32 of the Act.
Part III- General grounds of appeal
8. That on facts and circumstances of the case and in law, the Learned AO has erred in withdrawing interest u/s 244A
