ITO, WARD-2(1) (1), AHMEDABAD vs. M/S. EYLEX FILMS PVT. LTD., RANCHI

In the result, appeal of the Revenue is dismissed

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kedia

1) of the Act. The learned AR accordingly submitted that no interference with the order of the CIT(A) is plausible. ITA Nos. 1808/Ahd/17 & 388/Ahd/18 [ITO vs. M/s. Eylex Films P. Ltd.] A.Ys. 2014-15 & 2013-14 - 4 - 8. We have carefully considered the rival submissions. The short controversy as to whether payments made by the assessee to the Distributors