ZIM LABORATORIES LIMITED ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(1), NAGPUR
In the result, appeal filed by the Revenue is dismissed
ITA 117/NAG/2018[2009-2010]Status: DisposedITAT Nagpur23 Jan 2025AY 2009-2010
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132(1)Section 143(1)Section 153Section 153A
section 153 A nor defined in the statute and therefore, deletion of addition on this account is not in consonance of law?
7. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs. 1,56,63,908/ made by the AO being excess commission paid to sister concerns
