2015 (11) TMI 1283

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with Mr. Vikas Jain and Mr. Sanat Kapoor, Advocates ORDER The Revenue claims to be aggrieved by a common order of the Income Tax Appellate Tribunal (ITAT) passed in ITA 478/DEL/2013 and ITA 480/DEL/2013 dated 31.07.2013. These cover AY 2008-09 and 2009-10. The question of law sought to be urged is whether the ITAT was correct in upholding the findings of the CIT (A) that Accounting Standard ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (A) had, for the years in question in these appeals, considered the decision of the ITAT for those years (ITA Nos.4572/del/09 and 2813/del/2010 dated 20.4.2012. In the said decision of the ITAT, the previous judgment of this Court in CIT v. Manish Buildwell Pvt. Ltd. (ITA 928/2011) decided on 15.11.2011, was relied upon. Likewise, the Supreme Court ruling in CIT v. Belahari Investments Pvt. Ltd., .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X