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**

Section 40(a)(i) of the Act are not applicable for the same. - 26. The ld AO however, disregarded the aforesaid contentions of the assessee and proceeded to disallow a sum of Rs. 1,91,10,025/- ( Rs. 1,66,07,634 + Rs. 25,02,391

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

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