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1 result for “capital gains”+ Section 43Cclear

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Key Topics

Section 2636Section 44A4Section 143(3)2

M/S N.R.COMPANY,INDORE vs. PR . COMMISSIONER OF INCOME TAX- 3(1), INDORE

In the result, the assessee’s appeal i

ITA 101/IND/2021[2015-16]Status: HeardITAT Indore17 Jan 2022AY 2015-16

Bench: Shri Mahavir Prasad & Shri Manish Borad(Virtual Hearing) Assessment Year: 2015-16 M/S. N.R. Company, Indore Pan – Aagfn 6169 F … Appellant Vs. Pcit-I, Indore … Respondent

Section 142(1)Section 143(3)Section 263Section 44A

capital account of a partner by the assessee firm was raised by the Ld. AO also to which reply was furnished and duly considered by the Ld. AO while finalizing the assessment. We are of the view that for considering the order as erroneous, there must be some prima facie material 7 NR Co. ITA 101 of 2021 on record