2022 (9) TMI 1563

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....r , Senior Standing Counsel For the Respondent : Ms. Ananya Kapoor with Vibhu Jain , Advocates JUDGMENT MANMOHAN, J (Oral): 1. Present income tax appeal has been filed challenging the order dated 31st January, 2022 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 140/Del./2021 for the Assessment Year 2017-18. The relevant portion of the impugned order is reproduced herei....

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....decided by the Hon'ble Tribunal in Appellant's own case i.e. ITA No.9130/Del/2019 for the previous AY 2016-17 decided on 06-07-2020 and even covered by the recent judgment of the Hon'ble Supreme Court in the case of Engineering Analysis Centre for Excellence Private Limited vs. Commissioner of Income Tax & Another (Supra). 2. Learned counsel for the Appellant states that the ITAT has erred in h....