WESTERN ELECTRICITY SUPPLY COMPANY OF ORISSA LTD.,SAMBALPUR vs. ACIT, CIRCLE-1(2), BHUBANESWAR
In the result, appeals of both the assessees stand partly allowed
ITA 125/CTK/2018[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12
For Appellant: Shri P.V.Rao/Sidharth Ranjan, CAsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 19
2)(xv) of the Indian IT Act, but was disallowed. Thus it was rendered on different facts &
circumstances.
7. It was submitted by the ld. CIT-DR that the assessee itself has credited the amounts to the profit and loss account and once the assessee has credited the amount to the profit and loss account there is no question
