M/S BENGAL SHRISTI INFRASTRUCTURE DEVELOPMENT LIMITED,DURGAPUR vs. ACIT, CIRCLE-2, DURGAPUR, DURGAPUR

In the result, appeal of the assessee is allowed in part

TDS was not deducted. The claim of deduction of preliminary expenses of Rs.30,232/- and the provision for payment of gratuity was also denied deduction. 2.1. Aggrieved the assessee carried the matter in appeal before the ld. First Appellate Authority. Before the ld. First Appellate Authority, the assessee claimed that all the documents and evidence required to support the claim

EXIMCORP INDIA (P) LTD. ,KOLKATA vs. ACIT,CIR-5(2),KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed