DCIT- CC - 7(3), Mumbai vs. Acg Associated Capsules Pvt. Ltd., Mumbai
In the result, no question of law arises
ITA 3283/MUM/2018[2013-14]Status: DisposedITAT Mumbai04 Dec 2023AY 2013-14
Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm
For Appellant: Shri Ketan Ved/For Respondent: Shri Akhtar Hussain Ansari
Section 143(2)Section 143(3)Section 250Section 92C
…see was in appeal before the first appellate authority challenging the impugned addition made by the ld. A.O. and the ld. CIT(A) by relying on the deision of the co-ordinate bench of the Tribunal in the case of M/s. Z Square Shopping Mall Pvt. Vs. DIT [2016] 65 Taxmann.com 139 (LKW Tribunal) and various other decisions upheld the addition made by the ld. A.O. on the interest income u/s. 56 of the Act. 36. The assessee is in appeal before us, challenging the order of the ld. CIT(A). 37. The learned Authorised Representative ('ld. AR' for short) for the assessee contended that the assessee had availed ECB for…