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Max Square Ltd. vs ITO
ITA No.4100/Del/2025Income Tax Appellate Tribunal, Delhi 'G' Bench13 Feb 2026AY 2021-22
The assessee, Max Square Ltd., borrowed funds from Indusind Bank and raised additional funds through issue of Equity/CCD’s for the construction of a commercial complex project named 'Max Square' at sector 129, Noida. The un-utilized funds w…
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Deputy Commissioner of Income Tax, Central Circle-1, Noida vs. M/s Advant IT Park Private Ltd.
ITA No.5332/Del/2025, ITA No.5333/Del/2025, ITA No.5334/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘A’22 Jan 2026
The assessee, M/s Advant IT Park Private Ltd., is a company incorporated to develop, operate, and rent out IT/Software Parks and provide comprehensive infrastructure and allied facilities. The company constructed two towers in Sector-142, N…
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