DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR
ITA 35/RPR/2023[2014-15]Status: DisposedITAT Raipur28 Nov 2023AY 2014-15
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023
For Appellant: Shri Amit M. Jain, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 14ASection 2(22)(e)Section 40Section 43C
Housing & Infrastructure Company Pvt. Ltd. Vs. Income
Tax Officer [(2020) 59 CCH 0141 Del Trib]
When current account is maintained between parties, provisions of Section 2(22)(e) would not apply.
S.P. Buildcon Pvt. Ltd.
Deputy Commissioner of Income Tax (OSD) & ORS. Vs.
Dishman Pharmaceuticals & Chemicals Ltd. & ORS. [(2018) 53
CCH 0065 Ahd Trib]
Section 2(22)(e) does
