M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

viia) of sub-section (1) of section 36. 15. The ld. DR also draw our attention to the facts and findings of the decision relied upon and in particular he draw our attention to the detailed findings given in the case of CIT Vs. Knight Frank (India) Private Limited : “4. In appeals for both the assessment years, the Commissioner