DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD
In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes
ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06
Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)
capital in nature.
These are also not illegal payments. Accordingly, additions so made (Rs.
96,26,000+Rs. 29,02,000) are hereby deleted.”
5. Now it was the turn of Revenue to be aggrieved by the decision of ld. CIT(A) allowing assessee’s appeal on this issue and the Revenue has filed this appeal with tribunal. The appeal
