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1 result for “disallowance”+ Section 36(1)(vili)clear

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Key Topics

Section 153A2

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. MOHANLAL JEWELLERS PRIVATE LIMITED, CHENNAI

In the result, all the all the appeals filed by the assessee is is partly allowed

ITA 1396/CHNY/2025[2020-21]Status: DisposedITAT Chennai26 Sept 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 153A

vily relied on the findings recorded by the Ld. CIT(A) for deleting the impugned addition. 7.7 We have heard both the parties and perused the material placed We have heard both the parties and perused the material placed We have heard both the parties and perused the material placed before us. It is observed that