SRF LIMITED,DELHI vs. ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI, DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

XIV. OTHER CORPORATE TAX ISSUES - Claims made during the assessment proceedings before the Ld. AO 72.0 That the Ld. DRP and consequently the Ld. AO have erred in law and on the facts & circumstances of the assessee’s case in not entertaining the claim made by the assessee during the course of assessment and then again before