DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

section 40A(3) is reduced from 1,21,807/- to Rs. 20195/-. In result, the assessee gets relief of Rs. 1,01,612/-. Thus, this ground of appeal is partly allowed. 15. Heard the parties and perused the materials. The learned CIT(A) being a fact finding authority found that all the payments made to the parties except the payment

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes