IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI)

BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 4055/Del/2015 (A.Y. 2010-11) ITA No. 4056/Del/2015 (A.Y. 2011-12)

DCIT Vs Bennett Williamson Engineers Ltd.

Central Circle-19, C/o Sandeep Chilana, Adv.

Room No. 362, ARA Chilana & Chilana Law Offices, Centre, E-2, Advocate for the respondent, C-56, Jhandewalan LGF, Jangpura Extension, Extension, New Delhi-110014 New Delhi PAN: AAFCB9088F Appellant Respondent C.O No. 391/Del/2015 (in ITA No. 4056/Del/2015)

C.O No. 32/Del/2016 (in ITA No. 4055/Del/2015)

Bennett Williamson Engineers Ltd. Vs DCIT, Central Circle- C/o Sandeep Chilana, Adv. 19, Room No. 362, Chilana & Chilana Law Offices, ARA Centre, E-2, Advocate for the respondent, C-56, Jhandewalan LGF, Jangpura Extension, Extension, New Delhi New Delhi-110014 PAN: AAFCB9088F Appellant Respondent Assessee by Sh. Amit Goel, CA, Sh. Pranav Yadav, Adv, , Sh. Mohit Jain, CA, Sh. Sandeep Chilana, Adv & Ms. Anjali Jain, Adv.

Revenue by Sh. M. S. Nethrapal, CIT, DR Date of Hearing 20/08/2025 Date of Pronouncement 19/09/2025 ORDER PER YOGESH KUMAR, U.S. JM:

The above two appeals and two