TaxTMI 
TaxTMI 
2023 (7) TMI 1579
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.... BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-22, New Delhi dated 30.05.2019 pertaining to A.Y. 2016-17. 2. The grievance of the assessee read as under : 1. That on the facts and in law the CIT(A) erred in upholding an addition to total income of Rs. 5,94,12,31,837/- on account of Profit on Sale/Redemption of Investments. 1.1 That on facts and in l....
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.... a disallowance of Rs.92,70,000/-being Provision made for Standard Assets. 5. That on facts and in law the CIT(A) has erred in upholding following adjustments made by AO while computing taxable "Book Profits" as per provisions of section 115JB of the Act: (a) Addition of Rs.92,70,000/- on account of Provisions for Standard Assets (b) Disallowance of Depreciation of Rs.18,92,695/- 6. Th....
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....ders of the authorities below. We have carefully considered the decisions of the coordinate Bench in assessee's own case for earlier assessment years. We find force in the contention of the Counsel. All the issues before us have been considered and decided by this Tribunal. 5. Issues raised vide ground No.1 with all its sub grounds was considered by this Tribunal in ITA No.1952/Del/2018 and 1750/....
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....he facts so the ground is decided in favour of the assessee and issue restored to the file of Ld. AO to decide afresh as directed for A.Y.2010-11 to 2011-12." 9. Respectfully following the same we direct accordingly. 10. Issue raised vide ground No.4 were considered by the coordinate Bench at para - 6.4 of its order and at para - 6.5 following the order for A.Y. 2011-12 held :- "The issue No.1....