ACIT 13 (3)(2), MUMBAI vs. M/S ZELLE BIOTECHNOLOGY PVT LTD., MUMBAI
In the result, appeal filed by the Revenue is dismissed
ITA 7675/MUM/2019[2016-17]Status: DisposedITAT Mumbai27 Jul 2022AY 2016-17
Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit-13(3)(2) V. M/S. Zelle Biotechnology Pvt. Ltd., Room No. 229/219, 2Nd Floor 110, Udyog Bhavan Aayakar Bhavan, M.K. Road Sonawala Road, Goregaon (E) Mumbai - 400020 Mumbai – 400063 Pan: Aaacz2106R (Appellant) (Respondent) Assessee By : Shri Meet Shah Department By : Shri Hoshang B. Irani
For Appellant: Shri Meet ShahFor Respondent: Shri Hoshang B. Irani
Section 143(2)Section 143(3)Section 32Section 32(1)
argued that the Ld.CIT(A) has not considered the Explanation 7 to section 43 (1) and Explanation 2 to Section 43(6)(1) of the Act. We observe that Explanation 7 of section 43(1) and Explanation 2 to section 43(6)(1) is dealt with the issue of recording
