MAQTRO PICTURES,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4), KOCHI
In the result, the assessee’s appeal is partly allowed
ITA 999/COCH/2022[2017-18]Status: DisposedITAT Cochin25 Sept 2023AY 2017-18
Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm
For Appellant: Sri.P.M.Veeramani, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 250(6)Section 269SSection 269TSection 271DSection 68
271D of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 20.01.2022
for assessment year (AY) 2017-2018 by the Commissioner of Income Tax
(Appeals), Income Tax Department (NFAC) vide order u/s.250(6) of the Act dated
18.11.2022. 2. The brief facts of the case are that the assessee, a partnership firm, in the business of film production
