SAMRAT FINVESTORS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 5(2) (NOW DCIT, CENT.CIR. 4(2)), KOLKATA

In the result, the appeals of the assessee are partly allowed

Bench: Shri Rajesh Kumar, Am & Shrigeorge Mathan, Jm

price. The ld. CIT (A) also noted that the investors company were received funds from some other companies and thus providing to the assessee company without ITA No.1035 to 1038/KOL/2025 Samrat Finvestors Private Limited AYs: 2012-13, 2014-15 to 2016-17 having their own resources or operating income etc. the ld. CIT (A) in Para no.6.2.2 noted that