M/S.M K AGROTECH PRIVATE LTD vs. THE ADDL COMMISSIONER OF INCOME TAX
The appeal is allowed
ITA/83/2010HC Karnataka29 Nov 2018
Bench: The Hon'Ble Mr. Justice Ravi Malimath
Section 143(2)Section 260ASection 40ASection 40A(3)Section 6
68,16,400/-. The
return was processed determining a refund payable of
Rs.20,60,121/-. The case was selected for scrutiny
and a notice under Section 143(2) of the Income Tax
Act, 1961, (for short, ‘the Act’) was issued. The
Assessing Officer disallowed Rs.5,31,09,701/- on the
ground that the assessee contravened the provisions