GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR
In the result, the appeal of the assessee is partly allowed
ITA 313/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 Sept 2023AY 2016-17
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Sh. P. C. ParwalFor Respondent: Sh. Ajay Malik (CIT) a
Section 143(3)Section 192Section 194Section 195Section 263Section 36(1)(va)Section 40
section 2(24)(x) of the Act. However, the assessee has itself disallowed only Rs
42,14,588/- in its computation. Thus the remaining amount Rs
2,59,71,570/- should have been disallowed by the AO.
(ii) It is seen that in clause 34(a) of the audit report form 3CD the auditors have reported that the assessee
