2025 (3) TMI 2293

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....ivastava - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30-05- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 09-12-2019. The re....

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....the assessee in terms of provisions of Sec.43CA and 37(1). The Ld. CIT(A) confirmed the same against which the assessee is in further appeal before us. 3. We find that impugned issue stood covered in assessee's favor by the order of Raipur Tribunal in the case of ACIT vs. Mahavir Infracon Pvt. Ltd. (ITA No.92/Rpr/2021 dated 10-04-2023) holding that deduction of stamp duty would be allowable as ....