PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA 4 vs. EVEREADY INDUSTRIES INDIA LIMITED

In the result, the appeal (ITAT/233/2018) is dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 30Th November, 2021 Appearance :-

disallowance on account of upfront fees, paid to ICICI Bank. We have perused the finding recorded by the tribunal and we find that the tribunal has elaborately discussed the facts before affirming the view taking by CIT(A). We find that no question of law much less substantial question of law arising for consideration. The last ground was with regard