INDIYAA DISTRIBUTION NETWORK LLP,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), INDORE, INDORE
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 258/IND/2023[2018-19]Status: DisposedITAT Indore21 Jun 2024AY 2018-19
Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2018-19 Indiyaa Distribution Dy. Cit, Network Llp, 1(1), 11D, Sampat Farm, Indore. Opp.Agrawal Public बनाम/ School, Vs. Bicholi Mardana Road, Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aarfg1302N Assessee By Ms.Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.05.2024 Date Of Pronouncement 21.06.2024
Section 143(1)Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B
35 taxmann.com 616/217
Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission of second proviso to Section 43B (b). No doubt, many of these decisions also dealt with section 36(va) with its explanation.
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Indiyaa Distribution Network LLP, Indore
