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2022 (2) TMI 693
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.... Chandra, Judicial Member For the Assessee : Shri Akshay Uppal Adv For the Department : Ms. Anupama Anand, CIT- DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- The above captioned two separate appeals by the Revenue are preferred against two separate orders of the Assessing Officer dated 19.02.2016 framed under section 144C(13) r.w.s 143(3) the Income-tax Act, 1961 [hereinafter refe....
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....n of the Hon'ble Jurisdictional High Court of Delhi in the case of GE Packaged Power 373 ITR 65 in which the Hon'ble High Court followed the decision in the case of Agence France Press 2015-TII-14-HC-DEL-Intl. From the scrutiny report, on DRP's directions, the AO has accepted the deletion. But since the matter is subjudice before the Hon'ble Supreme Court, these appeals have been prefe....