ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year