PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. M/S BST INFRATECH LTD
In the result the appeal is allowed, the order passed by the learned
ITAT/67/2024HC Calcutta23 Apr 2024
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 142(1)Section 143(2)Section 143(3)Section 260ASection 68
Section 68 of the Act. This finding in
our opinion upon consideration of the facts is perverse.
34. The CIT(A) has made an elaborate exercise to assess the
creditworthiness of the investor companies as well as the genuineness. All
ITAT 67 OF 2024
REPORTABLE
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