DCIT CIRCLE 61(1), DELHI vs. SUKHBIR SINGH CHABRA HUF, DELHI
In the result, appeal of the Revenue is dismissed
ITA 315/DEL/2022[2016-17]Status: DisposedITAT Delhi04 Nov 2025AY 2016-17
Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.315/Del/2022 िनधा"रणवष"/Assessment Year:2016-17 बनाम Dcit, Sukhbir Singh Chabra Huf Circle 61(1), Vs. 6, Rani Jhansi Road, Delhi. Motia Khan, Delhi. Pan No.Aaahs5683P अपीलाथ" Appellant ""यथ"/Respondent
Section 133(6)Section 44ASection 92C
Depreciation claimed by the assessee was disallowed alleging the arrangement as a camouflage. Hon'ble Court applying rationale of Vodafone case held that:
"....in the absence of any material to pronounce on the genuineness of the transaction herein, the mere fact that what had been purchased had been leased out to the vendor or that vendor had undertaken
