ACIT, CIRCLE - TINSUKIA , TINSUKIA vs. M/S. GREENPLY INDUSTRIES LTD., TINSUKIA

In the result, the appeal of the assessee for A

Bench: Shri A.T. Varkey & Shri Manish Borad

section 92CA(3) of the Income Tax Act, 1961 on account of purchase transaction between the assessee and its AE i.e. purchase by the eligible units from the non-eligible units of the same assessee. (vi) The Ld. CIT(A) has erred on facts and law in the circumstances of the case by not appreciating the fact apparent from record

GREENPLY INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

In the result, the appeal of the assessee for A