M.K. AGRAWAL & CO.,SONEBHADRA vs. ACIT RANGE-III, MIRZAPUR
In the result, the appeal of the assessee is allowed
ITA 309/ALLD/2017[2010-11]Status: DisposedITAT Allahabad03 Dec 2020AY 2010-11
Bench: Shri Vijay Pal Raoassessment Year: 2010-11 M.K. Agrawal & Co., V. Acit, Range-Ii, Mirzapur Sonebhadra
For Appellant: Shri S. K. Jaiswal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 194ASection 194ISection 2Section 40Section 40a
section 194A of the Act. Even, the Hyderabad Benches of Tribunal in the case of ACIT vs. M/s R. Balarami Reddy & Co. (supra) as relied upon by the ld. DR has held in para 5
& 5.1 as under:
“5. We have heard the arguments of both the parties, perused the record and have gone through the orders of the authorities
