BMW INDUSTRIES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

In the result, all the three appeals of the assessee are allowed

139 of the Act, declaring total income at ₹8,66,68,360/-. After that a search u/s 132(1) of the Act was conducted on 24.08.2022. The assessment was completed u/s 147 of the Act by making three additions; i. Disallowance of ₹28,30,401/- u/s 36(1)(va) of the Act in respect of delayed payment

KALIPADA SAHA,HOOGHLY vs. ITO, WARD-24(3),HOOGHLY. , HOOGHLY

In the result, all the four appeals of the assessee are dismissed