Ward-43(1), Delhi, New Delhi vs Super Care Gas Agency, Delhi on 23 February, 2026
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ... 5515/Del/2024
(ASSESSMENT YEAR 2017-18)
Income Tax Officer, Super Care Gas Agency,
Ward-43(1), G-1, Pochanpur Road,
Delhi. Vs. Palam Extention
Ashok Pai v. CIT, Banglore Page 17
5. CIT v. Mahabaleshwar Gas & Chemicals (P) Ltd. Page 18-19
6. Price Waterhouse Coopers ... Speciality Food India (P) Ltd. Page 30
11.JCIT v. Super Cassetes Industries Page 32
12.Sayaji Iron & Engg Co. v. CIT Page
assessee's turnover was 25.17 crore.
Thus, there is super normal profits and hence that does not represent industry
margins. The Ld. AR further ... construction activities in
the sectors of petroleum refining, petrochemicals, offshore oil and gas, onshore
oil and gas, terminals and storages, mining and metallurgy and infrastructure
comparable M/s
Sikka N Sikka Engineers was excluded on account of super normal
profit.
In respect of objections raised on additional comparables ... submission that comparables namely IBI Chematur (Engg. &
Consultancy) Ltd., MJB India Gas Turbine Services Ltd. and Oil Field
Instrumentation India Ltd. are functionally different
holding since
1987. Similarly inspector was also deputed to M/s Rathi Super Steel Ltd. for
verification of cylinders leased to it who was able ... books of
accounts and stock register maintained by the said Rathi Super Steel. From the
aforesaid stock registers entries relating to leasing by said
Motorola Inc., Erisson Radio Systems ... vs Deputy C.I.T. on 22 June, 2005
Equivalent
Bg Exploration & Production India Ltd., ... vs Jcit, Dehradun on 24 April, 2017
B G
Saamag Construction Ltd., New Delhi vs Dcit, New Delhi on 12 January, 2018
IN THE
Ntpc Ltd., New Delhi vs Dcit, New Delhi on 25 April, 2019
IN THE INCOME
Maruti Suzuki India Ltd., New Delhi vs Addl. Cit, New Delhi on 9 November, 2017
