ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR vs. M/S. BILT GRAPHIC PAPER PRODUCTS LIMITED , GURGAON

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2011-12 The Acit Vs. M/S.Bilt Graphic Paper Products Ltd. Circle-5 First India Place, Tower ‘C’, Mehrauli – Gurgaon Nagpur Road, Gurgaon-Haryana 122 022 Pan No.:Aadcb 2230 M Appellant Respondent Assessee By: Shri K.P. Dewani Adv. Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 / 06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur For Assessment Year 2011-12 Dated 30.03.2017 In Appeal No Cit(A)-4/59/15-16. Grounds Of Appeal Of Revenue For Assessment Year 2011-12 Are As Under :

40A(9) of the Income Tax Act,1961? 3) Whether on the facts and in circumstances of the case, the Ld. CIT(A) was justified in law in allowing the assessee’s claim of Rs. 30,31,682/- under Corporate Social Responsibility Expenses? 4) Whether on the facts and in the circumstances of the case