OLAM AGRI BUSINESS SERVICES INDIA PRIVATE LIMITED,GURGAON vs. DCIT CIRCLE 3(1), GURGAON
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Income Tax Appellate Tribunal, DELHI BENCH, ‘H’: NEW DELHI
Before: SH. SATBEER SINGH GODARA & SHRI KRIWANT SAHAY
PER KRINWANT SAHAY A.M. Appeal in this case has been filed by the assessee vide order dated 15.12.2025 passed by the ADDL/JCIT(A) Madurai for the A.Y. 2023-24. Grounds of appeal are as under :-
On the facts and circumstances of the case, and in law, the Ld.CIT(A) is bad in law and liable to be set aside.
CIT(A) erred in not adjudicating on the ground that the adjustments to be carried out under section 143(1) must be confined to its limited scope.
On the facts and circumstances of the case, and in law, the Ld.CIT(A) erred in upholding the denial of option availed by the Appellant of beneficial rate of tax of 22 per cent under section 115BAA.
Without prejudi
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