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Section 143(1)9 Section 905 Section 1545 Section 1954 Section 93 Section 1432 Section 1932 TDS2

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

disallowing the said payment and prayed to set aside the impugned order passed by the learned CIT(A), which is contrary to the Apex Court decision in Transmission Corporation of A.P. Ltd. (supra). 8. Learned AR has submitted that the issue is directly covered by various judgments of ITAT, High Court and Supreme Court and referred the following decisions

MONIKA RATHORE,GWALIOR vs. INCOME TAX OFFICER WARD -1, MORENA

In the result, the appeal of the assessee is allowed for statistical

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

MONIKA RATHORE,GWALIOR vs. INCOME TAX OFFICER WARD -1, MORENA

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

MONIKA RATHORE,GWALIOR vs. INCOME TAX OFFICER WARD -1, MORENA

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA