M/S. CENTURY SILICON CITY,BANGALORE vs. DCIT, CIRCLE-1(2)(1, BANGALORE
In the result, the appeals of the assessees are allowed
ITA 1102/BANG/2022[2015-16]Status: DisposedITAT Bangalore10 Mar 2023AY 2015-16
Bench: Shri Chandra Poojari & Shri Anikesh Banerjee
For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 143(3)
section 40b, and therefore the same cannot be disallowed under section 36(1)(iii). Section 40 is not a standalone