When does the principle of swap investment apply to an assessee?
Last updated: 24 July 2021
Court :
ITAT Hyderabad
Brief :
The instant batch of 5 appeals pertains to a single assessee M/s Vibha Agrotech Limited. The first and foremost AY 2009-10 involves assessee’s and Revenue’s cross appeals ITA 317 & 591/Hyd/2017 arising against the CIT(A)-5 Hyderabad’s order dated 30th January, 2017 in case no. 291/2015-16. The taxpayer’s appeal ITA 1900/Hyd/19 for AY 2010-11 is directed against the CIT(A)-1 Hyderabad’s order dated 11.10.2019 passed in case no.325/2016-17. Last AY 2012-13 contains assessee’s and Revenue’s cross appeals ITA 318 & 592/Hyd/2017 against the CIT(A)-5 Hyderabad’s order dated 30th January, 2017 passed in case nos.54/2015-16 Relevant proceedings are u/s 143(3) r.w.s. 254, sec.144 r.w.s. 254 and sec143(3) of the Income Tax Act, 1961 [for short ‘the Act’]; assessment year wise respectively. Heard both the parties. Case files perused.
Citation :
I.T.A. No. 591/Hyd./2017
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