ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

40A(2)(b) of the Act. On the other hand, the appellant submits that, it had rightly informed time and again that none of the transporters were related parties nor appellant had entered into any agreement. On this issue there was nothing had been evidenced from the AO's side in the scrutiny order in order to prove that