ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL
In the result, Revenue’s appeal is dismissed
ITA 281/IND/2018[14-15]Status: DisposedITAT Indore18 Oct 2022
Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani
For Appellant: RespondentbyFor Respondent: Shri Sumit Nema, Sr
Section 142(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68
viia) and Section 56(2)(x) of the Act has been substituted for a different method. But it is an admitted fact that the said Rule applies to the transactions on or after 1st April, 2017 and as the said amendment is expressly prospective in nature it is only applicable with effect from