D.S. INDIA JEWELMART P LTD,MATHURA vs. ACIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

264 of 2017 and in the matter of Pratibha Pipes & Structural Ltd DCIT 3874/Mum/2015, AkilGulamajiSomji 20 TaxmaNN.COM 380, the legal ground raised by the assessee are required to be dismissed as the grant of approval which is administrative in nature would not have any material effect on the assessment. 4. We have heard the rival contentions of the parties

ACIT CENTRAL CIRCLE, AGRA vs. D.S. INDIA JEWELMART P LTD, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are