In the result, appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 2005/Chny/2019 िनधा"रण वष" / Assessment Year: 2012-13 Deputy Commissioner Of M/S. S.G.P. Exim Pvt Ltd., Income Tax, V. No. 68, Cathedral Road, Corporate Circle 6(1), Goapalapuram, Chennai. Chennai – 600 086. [Pan: Aabcs-0551-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. P. Sajit Kumar, Jcit ""यथ" क" ओर से/Respondent By : Shri. G. Baskar, Advocate सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022

68, Cathedral Road, Corporate Circle 6(1), Goapalapuram, Chennai. Chennai – 600 086. [PAN: AABCS-0551-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. P. Sajit Kumar, JCIT ""यथ" क" ओर से/Respondent by : Shri. G. Baskar, Advocate सुनवाई क" तारीख/Date of Hearing : 24.11.2022 घोषणा क" तारीख/Date of Pronouncement : 02.12.2022 आदेश