2024 (4) TMI 1148

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ITAT - TP Adjustment , Depreciation on computer peripherals , Levying of interest u/s 234B and 234C allowed in favour of assessee - authorities misinterpreted/sat in judgement over the directions issued by this Hon ble Tribunal vide order [ 2013 (6) TMI 184 - ITAT DELHI] and unjustly denied the fruits of litigation - HELD THAT:- It is this application which has come to be rejected in terms of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the order dated 31 August 2023 passed by the Income Tax Appellate Tribunal [ ITAT ] on a miscellaneous application which had been made. 2. We note that the miscellaneous application emanated from a perceived incorrect appreciation by the lower authorities of an order passed by the ITAT and it was in the aforesaid context that the ITAT was moved with the following prayer: - Our Submission As can be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X