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Section 271B8 Section 153A4 Section 143(3)2

PRIYA BLUE INDUSTRIES PVT.LTD.,BHAVNAGAR vs. THE DY.CIT., CENTRAL CIRCLE-1(1),, AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 75/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 132Section 143(3)Section 153ASection 250Section 271BSection 273BSection 92E

disallowance of interest expenses under Section Assessment Year: 2016-17 Priya Blue Industries Pvt. Ltd. Vs. DCIT Page 3 of 5 40A(2)(b) of the Act. The CIT(A) vide order dated 03.10.2017 partly allowed the appeal of the assessee. In the meanwhile, search under Section 132 of the Act was conducted on Priya Blue Group