Income Tax Officer, Jaipur vs Goldendunes Heights Llp, Jaipur on 23 September, 2025
5.2.6 In view of abovementioned facts and circumstances the additional
evidence submitted by the appellant is admitted and taken into account
while disposing off the appeal. Decisions of Hon'ble Delhi High Court in
the case of CIT vs Virgin Securities and Credits Pvt. Ltd (2011) 332 ITR
396 (Delhi) and CIT vs Chandrakant Chanubhai Patel 202 taxmann 262
(delhi) are also relied upon in this regard.