ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

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

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

147 of the Act. In support of this finding, reliance was placed by ld. CIT(Appeals) on the judgment of the Hon’ble Supreme Court in the case of ITO, Ward- 16(2) –vs.- M/s. Techspan India Private Limited & Another (2018) 4 TMI 1376 (Supreme Court) and in the case of CIT, Delhi –vbs.- M/s. Kelvinator India Limited

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

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