DCIT, NEW DELHI vs. M/S CORNELL OVERSEAS PRIVATE LTD., NEW DELHI
In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is partly allowed for statistical purposes
ITA 2395/DEL/2011[2004-05]Status: DisposedITAT Delhi31 Jul 2019AY 2004-05
Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2004-05 Dcit, Vs Cornell Overseas Private Ltd., Circle-3(1), B-235, Okhla Industrial Area, New Delhi,. Phase-I, New Delhi. Pan: Aaacc0034F Co No.217/Del/2011 (Ita No.2395/Del/2011) Assessment Year: 2004-05 Cornell Overseas Private Ltd., Vs Dcit, B-235, Okhla Industrial Area, . Circle-3(1), Phase-I, New Delhi. New Delhi. Pan: Aaacc0034F (Appellant/Cross Objector) (Respondent) Assessee By : Ms Vandana Bhandari, Advocate Revenue By : Shri Sandeep Kumar Mishra, Sr. Dr Date Of Hearing : 22.05.2019 Date Of Pronouncement : 31.07.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Revenue Is Directed Against The Order Of The Cit(A)- 20, New Delhi Relating To Assessment Year 2004-05. The Assessee Has Also Filed Co No.217/Del/2011 Cross Objections Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common
For Appellant: Ms Vandana Bhandari, AdvocateFor Respondent: Shri Sandeep Kumar Mishra, Sr. DR
Section 14ASection 28Section 80HSection 90C
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CO No.217/Del/2011
agreement, the assessee is under obligation to prepare and submit to the associated enterprise designs for prior written approval in the form of products to be manufactured, sold or distributed which shall include approval of workmanship material, fabric and colours. The TPO noted that the design of the product manufactured is provided by the AE, the details
