MIRZA INTERNATIONAL LIMITED,KANPUR vs. DCIT CIRCLE 2(1)(1), KANPUR
The appeals of the assessee stand partly allowed
ITA 35/LKW/2022[2017-2018]Status: DisposedITAT Lucknow30 Jun 2025AY 2017-2018
Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary
For Appellant: Shri Akshay Gupta, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 143(3)Section 40A(7)Section 80Section 92Section 92C
40A(7) of the Act in Rs.1,78,33,990/- respect of difference in provision for payment of gratuity.
2.3
Aggrieved by the final assessment order, the assessee has now approached this Tribunal challenging the assessment by raising the following grounds of appeal:
ITA Nos. 35 & 158 /LKW/2022 Page 5 of 25
1. The learned Assessing Officer and Transfer Pricing
