ASSISTANT COMMISSIONER OF INCOME TAX, CHHINDWARA vs. M/S. CENTRAL MADHYA PRADESH GRAMIN BANK, CHHINDWARA

In the result, the Revenue’s appeal is dismissed

43(1), it was incumbent on him to either do that himself or, in the alternative, seek a remand report from the AO in the matter, so as to settle the matter one way or the other, i.e., on the anvil and on the basis of definite finding/s which in his view is decisive of the matter. How could

M/S BINDRA WAREHOUSING CORPORATION vs. INCOME TAX OFFICER WARD 1(1),

In the result, the assessee’s appeal is allowed