CNI RESEARCH LTD,MUMBAI vs. DCIT 5(1), MUMBAI

Appeal of the assessee is allowed

Bench: Shri Joginder Singh & Shri Rajendraassessment Year: 2010-11 M/S Cni Research Ltd. Dcit-5(1), A/12 Gokul Arcade, Mumbai बनाम/ Sahar Road, Vile Parle (E), Vs. Mumbai-400057 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaccc2842H

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet 10 M/s CNI Research Ltd. excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” The law prior to insertion of Section 14A 2.6. Prior to the introduction of section 14A

INDUCTO STEEL LTD,MUMBAI vs. ACIT CEN CIR 38, MUMBAI

The appeal of the assessee is partly allowed