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In the result, all the five appeals are dismissed
Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra
Section as U/s i. Nirala Housing Pvt. Ltd. as NHPL j. Nirala Developers Pvt. Ltd. as NDPL (2) For the sake of convenience, these appeals are being hereby disposed off through this consolidated order, as similar/interlinked issues are involved in these appeals. These appeals pertain to two assessees namely Nirala Housing Pvt. Ltd. (in ITA No. 3135/Del/2015, 3136/Del/2015, 3137/Del/2015) & Nirala