V.A. ADVISORY SERVICES PVT. LTD.,,SURAT vs. THE ACIT, CIRCLE-4,, SURAT
In the result, appeal of the assessee is allowed
ITA 2434/AHD/2015[2011-12]Status: DisposedITAT Surat14 Nov 2018AY 2011-12
Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A. No.2434/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2011-12 Va Advisory Services Pvt. Vs. The Assistant Commissioner Of Ltd., Income Tax, Circle-4, Surat. 10Th Floor, Vishwakarma Arcade, Majura Gate, Surat – 395 002. अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Ms. Urvashi Shodam – Ar राज"व क" ओर से /Revenue By Shri Dileep Kumar – Sr.Dr 12.10.2018 सुनवाई क" तारीख/ Date Of Hearing: 14.11.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. This Appeal Filed By The Revenue Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-Ii, Surat(In Short “The Cit (A)”) Dated 11.05.2015 Pertaining To Assessment Year 2011-12 Which In Turn Has Arisen From The Order Passed By The Assistant Commissioner Of Income Tax, Circle-4, Surat(In Short
Section 143(3)Section 32(1)Section 32(1)(ii)
transferred business that the same service terms and conditions.
Thus, the assessee has acquired clients and employees of M/s.
Money Matters during the A.Y. 2009-10. The value of assets taken over in the books is as per the basis of Form 3CEA by CA certifying the value of assets as per agreement and claimed depreciation thereon. Depreciation