ITO, NEW DELHI vs. M/S VISHU IMPEX PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed and the

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

36A is also not known. Therefore, the bonafide delay in filing the cross objection may kindly be condoned and the cross objection of the assessee may kindly be accepted for adjudication. The ld. AR placed reliance on various decisions including the decision of ITAT Mumbai in the case of Perfect Scale Pvt. Ltd 60 SOT 255 [Mumbai Tribunal

ITO, NEW DELHI vs. M/S VISHU IMPEX PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed and the