KOTHIWAL ICE AND COLD STORAGE .P.LTD,ETAH vs. NFAC , NEW DELHI

Appeals is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2018-19 Vs. Nfac, Kothiwal Ice & Storage Pvt. Ltd., Delhi Sadabad Road, Jaleshar, Etah, Uttar Pradesh Pan :Aacck1353P (Appellant) (Respondent) Assessee By None Department By Sh. Shailender Shrivastava, Sr. Dr Date Of Hearing 06.02.2025 Date Of Pronouncement 06.02.2025 Order

191 ITR 667 (SC) that the impugned disallowance deserves to be upheld. 5. We have given our thoughtful consideration to the assessee’s pleadings and the Revenue’s vehement contentions. We find no merit to sustain the impugned disallowance. This is for the precise reason that not only the assessee has made payments in cash to the above stated payee

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed