ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

Bench: The Date, The Appeal Is Finally Heard.”

revision by the Commissioner under section 263 by exercising revisional power and order was passed. 31 ITO vs. Ms Rama Allure LLP - On appeal, the Tribunal allowed the same. Held as under- “Where the assessee has given supporting material evidencing the gift or the amount received from the particular person with necessary documents, such as, copies of demand drafts

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, appeals of the assessee are partly allowed