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Case Law Details

Case Name : Divyashree Infrastructure Vs DCIT (ITAT Bangalore)
Appeal Number : ITA Nos. 1999 to 2005/Bang/2018
Date of Judgement/Order : 26/04/2022
Related Assessment Year : 2008-09 to 2014-15
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Divyashree Infrastructure Vs DCIT (ITAT Bangalore)

Since the assessee was undertaking construction of the projects, all the URD purchases have been included in the “Capital work in progress” account. We notice that the assessing officer has identified URD purchases every year

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