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1 result for “disallowance”+ Section 35D(2)(c)clear

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Section 2(22)(e)2Section 22

ASIAN BUSINESS CONECTION PVT. LTD.,BHOPAL vs. DCIT - 1(1) , BHOPAL

ITA 936/IND/2018[2015-16]Status: DisposedITAT Indore25 Sept 2019AY 2015-16

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

Section 139(1)Section 143(2)Section 143(3)Section 2Section 2(22)Section 2(22)(e)Section 35D

35D of the Income-tax Act, 1961”. 2.Brief facts of the case are that the Appellant, Asian Business Connections Private Limited (In short ‘ABCPL’), is a company incorporated under the Companies Act, 1956 and is mainly engaged in the business of making strategic investments. ABCPL is a holding company for group companies which operate in Agri-business, International Trade