B4S SOLUTION P.LTD,GHAZIABAD vs. ACIT, CIRCLE-4(2), NEW DELHI

In the result, Appeal filed by the assessee is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

1) of the Act. 4. The Ld. Counsel for the assessee filed a written submission along with the order dated 09/01/2023 of Coordinate Bench in ITA No. 2197/Del/2022 (2019-20) and other connected matters. The Ld. AR fairly submitted that the issue involved in Ground No. 2 is covered against the assessee and the 3 M/s. B4S Solution