ITA Nos. 2167 to 2170/Ahd/2024 [DCIT vs. AIA Engineering Limited]
Parties Involved
Facts Summary
The present four appeals relate to the same assessee and are filed by the Revenue against the orders of the Commissioner of Income Tax (Appeals) passed under Section 250 of the Income Tax Act, 1961. The appeals pertain to Assessment Years 2017-18, 2018-19, 2020-21, and 2021-22. The assessee AIA Engineering Limited has contested the additions made by the Assessing Officer on the grounds that these issues have been decided in their favor by the ITAT in preceding years. The Revenue has appealed against the deletion of these additions by the Commissioner of Income Tax (Appeals).…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the Commissioner of Income Tax (Appeals) erred in treating Vega Industries (Middle East) FZC, UAE as an independent body corporate instead of the proprietary concern of the appellant and deleting the addition made by the Assessing Officer.
- 2. Whether the Commissioner of Income Tax (Appeals) erred in deleting the disallowance of excess claim of depreciation on electrical fittings without appreciating the facts of the case.
- 3. Whether the Commissioner of Income Tax (Appeals) erred in deleting the disallowance of claim of depreciation on goodwill without appreciating the facts of the case.
- 4. Whether the Commissioner of Income Tax (Appeals) erred in deleting the disallowance of claim of deduction u/s.80G of the Act without appreciating the facts of the case.
Judgment Outcome
Decided in favour of Partly Assessee / Partly Revenue.
Precedents Relied Upon
2 precedents cited in this judgement.
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