ALZARAFA TRAVEL & MANPOWER CONSULTANTS (P) LTD,ERNAKULAM vs. ACIT, CENTRAL CIRCLE-2, , KOCHI

Accordingly, Additional\nGround No. 1.1 raised by the Assessee vide Letter dated 15/08/2025\nis allowed

153C is an error which is\nprotected by section 292B of the Income Tax Act.\n2.\nThe Commissioner of Income Tax (Appeals) has erred in\nupholding the assessment of the gross receipts as income\nwithout allowing 12% of gross receipts as income which was\nallowed by the Commissioner of Income Tax (Appeals) in the\nfirst round of appeal which

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are partly allowed