ACIT CENTRAL CIRCLE-1(3), NAGPUR vs. R.B.S.D. AND F.N. DAS (EXPORT FIRM), VIZIANAGARAM
In the result, appeal filed by the Revenue is dismissed
ITA 27/NAG/2024[2018-19]Status: DisposedITAT Nagpur27 Jan 2025AY 2018-19
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 115BSection 133ASection 147Section 148Section 44ASection 69C
section 37
of IT Act by disallowing brokerage and commission paid to Sri DVN Divya & Sri
BVG Sudhakar. During the assessment proceedings, appellant has submitted copy of bills issued by Sri DVN Divya & Sri BVG Sudhakar, their Ledger accounts in the books of appellant, bank statement showing payments made to them, copy of form 15A downloaded from Traces site with
