2025 (9) TMI 1315

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.... : Shri Rajesh Kumar Dhanesta, Sr. DR ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the ld. CIT(A)-3, Gurgaon dated 27.05.2024 for A.Y 2014-15. 2. The assessee has raised as many as 10 grounds of appeal. However, the solitary grievance of the assessee is the action by the Assessing Officer wherein he has held that the assessee is in defau....

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....ted 29-08-2008 wherein it has approved the change of Registered Office to be situate in the State of Haryana, and accordingly MCA fee has been paid on 11-09-2008. 5. The ld. counsel for the assessee continued by saying that notice for change of Registered Office from the State of Delhi to State of Haryana was published in two leading newspapers, namely, Business Standard {English} and Veer Arju....

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.... DR heavily relied upon the orders of the authorities below and relied on the decision of the Hon'ble Jurisdictional High Court in the case of the Hon'ble Jurisdictional High Court in the case of Puri Construction Pvt Ltd [2024] 462 ITR 326 (Delhi) which has held the issue in the favour of Revenue on the issue of TDS on EDC payment made to HUDA. 7. We have heard the rival submissions an....