PRINCIPAL COMMISSIONER OF INCOME TAX-1, BBSR vs. M/S. POSCO INDIA PVT. LTD.
The appeal is allowed and the
ITA/89/2022HC Orissa15 Feb 2023
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 148
u/s/
151 of the I.T.Act.
5
ii.
The report uploaded by the JCIT (OSD), Central
Circule-5(4),
Mumbai
vide
no.Mum.JCIT/5(4)/Info
Sharing/Wadhwa Group/20-21 dt 19.03.2021.
iii.
The copy of the evidence of granting such alleged
loan by the assessee with collaborative documents,
if any, you have.
iv.
Copy of any other document(s) gathered by the JCIT
(OSD) Mumbai
