Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
92E of the IT Act duly certified by a chartered accountant. 3. The CIT(A) has erred in ignoring the submissions of the assessee regarding the complete details of the quantity wise sales made to the Ess Ess Kay Marketing Co. at a higher MRP. 4. The CIT(A) has erred in confirming the action of ITO thereby disallowing