2018 (12) TMI 1747

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..... Counsel. For the Respondent : Nemo ORDER CM No. 51415/2018 Delay of 30 days in re-filing is condoned. Application is allowed. ITA No. 1410/2018 Having heard learned counsel for the appellant-Revenue, we are not inclined to issue notice in the present appeal in the case of M/s Bhartiya Urban Infrastructure and Land Development Company Private Limited, which relates to Assessment Year 2 .....

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..... ce and material on record. This being the factual position, the impugned order does not require interference as it is in consonance with the ratio and law laid down by the Supreme Court in Commissioner of Income Tax versus Kelvinator of India Limited, (2010) 187 Taxman 312 SC and the Full Bench decision of the Delhi High Court in Commissioner of Income Tax versus Usha International Limited, (2012) .....

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