9M INDIA LIMITED, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR
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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY
PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals), Raipur-3 dated 28.03.2026 for the assessment year 2022-23 as per the grounds of appeal on record.
The Ld. Counsel for the assessee submitted that the assessee had obtained loan from one Chartered Accountant, Gazal Agrawal of Rs.2,50,000/- and the said lender had deposited her professional fees in t
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