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

disallowance made by the Assessing Officer. 4. The revenue is in appeal against the impugned order passed by learned CIT(A) on the following grounds : “1. That the CITIA) has erred on facts and in law in deleting the addition of Rs. 2,53,06,886/- by relying upon the provisions of Section

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

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