SRI MALAY MONDAL,BURDWAN vs. I.T.O WD - 2(2),ASANSOL, ASANSOL

In the result, the appeal of the Assessee is allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 40(A)(3) of the Act and disallowed of ₹2,15,47,820/- and added it to the total income of the assessee. The Ld CIT(A) confirmed the action of AO. Before the Tribunal, the Ld.AR of the assesse therein contended that the Assessee is Authorized Retailer Agent (franchise) of country sprit of West Bengal Government under Bengal

KAJORA PACHAI & C.S. SHOP,BURDWAN vs. ITO, WARD - 1(3), DURGAPUR, BURDWAN

In the result, assessee’s appeal stands allowed