DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

established by the Assessee thereon. Accordingly, the Learned AO in the remand report justified the disallowance made in the assessment. ITA Nos. 273 & 274/AGR/2024 Alnoor Exports 6. The Assessee filed another written submission dated 26-02-2018 before the ld CITA stating that the time provided to the parties for responding to the notice under section

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

In the result, revenue’s appeal stands dismissed

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

permanent establishment) in India, as there is no office or any staff in India. Copy of Italian citizenship of foreign agent and copy of Income-tax declaration of foreign agent was also filed. This apart, the 2 | P a g e copy of agreement executed between the foreign agent Pro-Moda Srl Italy and assessee, M/s. Emco Exports for calendar

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

established by the Assessee thereon. Accordingly, the Learned AO in the remand report justified the disallowance made in the assessment.\nPage | 4\n6. The Assessee filed another written submission dated 26-02-2018 before the Id CITA stating that the time provided to the parties for responding to the notice under section 133(6) of the Act and that given