HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

10 | P a g e ITA No.344 & 343/Agr/2025 h. The assessee company also provided list of investments which were liquidated by the share applicant company during the FY2012-13 that formed the source of funds of the share applicant company for making investment into the assessee company. This discharged the onus cast on the assessee company as required under