ACIT, CC- 1, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORP. LTD., KOLKATA
In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed
ITA 5505/DEL/2017[2013-2014]Status: DisposedITAT Delhi23 Dec 2025AY 2013-2014
Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)
Section 142
2, 3 & 11
the Assessing Officer (AO)
4
Disallowance of rate of interest charged
--
12
on circulating capital in partnership firm
5
Disallowance of Revenue expenditure
--
5
on Work in Progress (WIP)/interest on WIP
6
Disallowance u/s.40A(3) of the Act –
5
--
Advance/Imprest given to employees
7
Expenses held to be capital in nature-
--
13
Sahara Shahar Project
