ANKUR SEEDS PVT. LTD.,NAGPUR vs. DIRECTOR OF INCOME TAX (CPC), BANGALORE
In the result, the aforesaid appeals of the assessee are allowed
ITA 182/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19
Bench: Shri Sandeep Gosain & Shri Arun Khodpia
For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR
147 (Jabalpur-Trib) IN THE ITAT,
JABALPUR BENCH Haylide Chemicals (P.) Ltd. v. Deputy
Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :-
Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance