M/S. SHEEL CHAND AGROILS (P) LTD.,NEW DELHI vs. ACIT, HALDWANI
In the result, the appeal filed by the assessee is allowed
ITA 3064/DEL/2017[2010-11]Status: DisposedITAT Dehradun17 Aug 2023AY 2010-11
Section 132ASection 153ASection 153CSection 68Section 801CSection 80I
801C amounting to Rs.2,62,722/-, is bad in law and against the facts and circumstances of the case.
5. That having regard to the facts and circumstances of the case, Ld.
CIT(A) has erred in law and on facts in confirming the action of Ld. AO in not considering the expenditure against such interest income which were integral
