M/s A2Z Maintenance and Engg. Services Ltd. vs DCIT
Case No: ITA Nos.3505 To 3507/Del/2016 & ITA Nos.3415 to 3417/Del/2016
Court: Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi
Bench: Delhi Bench ‘F’, New Delhi
Date: 2/25/2026
Parties Involved
appellantM/s A2Z Maintenance and Engg. Services Ltd.
respondentDCIT
Facts Summary
The appeals pertain to the assessment years 2011-12 to 2013-14. The assessee, M/s A2Z Maintenance and Engg. Services Ltd., filed appeals against the orders passed by the ld. CIT(A)-3, Gurgaon, confirming certain additions made by the Assessing Officer. The Revenue also filed appeals against the deletion of certain additions by the ld. CIT(A). The main issues revolve around the disallowance of deductions for share issue expenses, speculative loss on commodity forward trading, and premium paid on …
Decision in favour of
Assessee
Legal Issues
- 1. Addition on account of Loan Processing Fee
- 2. Addition on account of share issue expenses
2 more legal issues analysed in this judgement.
Precedents Relied Upon
8 precedents cited in this judgement.