TAJ GVK HOTELS & RESORTS LIMITED., HYD,HYDERABAD vs. ACIT,CIRCLE-2(2) HYDERABAD, HYDERABAD
In the result, appeal of the assessee is allowed
ITA 1450/HYD/2016[2012-13]Status: DisposedITAT Hyderabad22 Dec 2021AY 2012-13
Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2012-13 Taj Gvk Hotels & Vs. Asst. Commissioner Of Resorts Ltd, Income Tax, Hyderabad. Circle-2(2), Pan: Aabct 2223 L Hyderabad. (Appellant) (Respondent) Assessee By: Sri V. Siva Kumar Revenue By: Sri Ashok Kardam, Dr Date Of Hearing: 29/09/2021 Date Of Pronouncement: 22/12/2021 Order Per A. Mohan Alankamony, Am.:
For Appellant: Sri V. Siva KumarFor Respondent: Sri Ashok Kardam, DR
Section 143(3)Section 35A
80A.
9.2.2 Applicability - These amendments have been made applicable with effect from 1 st April, 2011 and will accordingly apply to the assessment year 2011-12 and subsequent assessment years.
iii)
In the light of the above, provisions, it would be pertinent to discuss the facts of the assessee’s case as follows”
a) On perusal of the lease deed
