DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. ESSIX BIOSCIENCES LIMITED, CHANDIGARH
In the result, the appeal filed by the Department is
ITA 534/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh12 Apr 2024AY 2014-15
Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 14ASection 201Section 40
2. ITA 534/CHD/2023
& C.O. 08/CHD/2024
A.Y.2014-15
11
9. The facts are not disputed. The issue is as to whether
the Department is right in contending that as held by the
AO, since the assessee had not furnished the Forms 26A with
regard to the three parties before the Director General of
Income Tax (Systems), the disallowance ought to have been
