2025 (12) TMI 342

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....24 And ITA No. 120/DDN/2025 - -<br>Income Tax<br>Yogesh Kumar U.S., Judicial Member And Shri Manish Agarwal, Accountant Member For the Assessee : Sh. Amit Arora, CA & Sh. Vishal Mishra, CA For the Revenue : Sh. Mohan Lal Joshi, Sr. DR ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeals are filed by the Revenue For Assessment Year 2015-16 and 2016-17 against the orders of Commissi....

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....he decision of Delhi Tribunal in the case of B J Services Co. Middle East reported in [200] 29 SOT 312 (Delhi) has decided the issue in favour of the revenue. But this decision has been considered by the Special Bench of Delhi Tribunal in the case of ACIT vs Clough Engineering Ltd reported in 138 TTJ 385 (Delhi)(SB). We have gone through the decision of Special Bench and we find in that case, the ....