KHANDELWAL SOYA INDUSTRIES LIMITED ,RAMPUR vs. ACIT(CENTERAL), BAREILLY

In the result, appeal of the assessee is partly allowed in the\nterms indicated hereinbefore

194H of the Act. Thus, the\nAssessing Officer made an addition of Rs.44,60,000/- in this\n\nITA Nos.90 to 93/LKW/2022\nPage 3 of 18\nregard and further the Assessing officer disallowed depreciation\nof Rs.10,67,898/-. Thus, he made an addition of Rs.55,27,898/-\nand assessed income u/s 153A of the Act at Rs.1