MCLEOD RUSSEL INDIA LIMITED,KOLKATA vs. A.C.I.T., CIRCLE-4(1), KOLKATA, KOLKATA
The appeals of the assessee are partly allowed
ITA 458/KOL/2022[2018-2019]Status: DisposedITAT Kolkata17 Jun 2025AY 2018-2019
Bench: the due date of filing of return under Section 139(1) of the Act.
Section 115JSection 139(1)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(va)Section 37
68,81,145/- u/s 37 of the Act.
7.2
We have considered the rival submissions and have also gone through the orders of Ld. AO and Ld. DRP in this regard. We find that the Ld. DRP has given the following directions:
“The AO is accordingly directed to allow the said expenditure after due verification that the membership
