THE COMMISSIONER OF INCOME TAX vs. M/S MAA COMMUNICATION BOZELL LTD
The appeal is allowed
ITA/523/2006HC Karnataka04 Sept 2013
Bench: B.MANOHAR,DILIP B.BHOSALE
Section 133ASection 143(1)Section 143(2)Section 148Section 260Section 260ASection 32Section 80M
Section 133A of the Act was
conducted in the premises of M/s. Bellary Steel and
Alloys Limited, at Bellary (‘BSAL’ for short). During the
said search, it was found that the M.S.Rolls given on
lease by the assessee-Company to the BSAL were not in
existence. On verification of the records of BSAL, it was
found that BSAL is claiming
