AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR
In the result, the stay application filed by the assessee is dismissed
ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13
Bench: Shri Kul Bharatshri Manish Borad
Section 143(3)Section 147Section 263
112 (Mag.) (Delhi), wherein:
"33. This decision in Alagendran Finance Ltd. (supra) has been followed by the Delhi High Court in Bharti Airtel Ltd.
(supra) wherein also reassessment order dealt with the issue of non-deduction of tax at source on payment of interest to ABN Amro Bank, Stockholm Branch. Second addition was made on account of ESOP expenses.
Subsequently