A.C.I.T.-4(1), AGRA vs. M/S ROGER INDUSTRIES LTD., AGRA
In the result, the appeal is dismissed
ITA 266/AGR/2014[2008-09]Status: DisposedITAT Agra05 Oct 2018AY 2008-09
Section 14ASection 2Section 2(22)(e)
14A in respect of advances made.
5. That the Ld, CIT(A) failed to appreciate that Bank was not a custodian of collaboration agreement. The bank did not require the collaboration agreement and as such merely because the bank provided the same, the
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same was not an index of genuineness of the collaboration agreement.”
3. There are two main
