D S DOORS (INDIA) LTD.,FARIDABAD vs. ITO, WARD- 1(2), FARIDABAD
In the result, the appeal of the assessee is partly allowed
ITA 852/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Jul 2024AY 2013-14
Bench: Shri Kul Bharat & Shri M. Balaganeshd. S. Doors (India) Ltd, Vs. Ito, C/O. Saubhagya Agarwal, Ward-1(2), K-185/14, Surya Plaza, 1St Faridabad Floor, New Friends Colony, New Delhi (Appellant) (Respondent) Pan:Aaacd5805B
For Appellant: NoneFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 143(3)Section 36(1)(iii)
paid by the assessee. There was no sufficient own funds available with the assessee company to give the credit of presumption of mixed funds theory in consonance with the decision of Hon‟ble Supreme Court. Accordingly, the ld. CIT(A) upheld the action of the ld. AO. We find that
