ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD
In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed
ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 132Section 153Section 153C
143(2) and 142(1) in both the years. In A.Y.
2016-17, ld. Assessing Officer has observed that a perusal of the books of assessee, it revealed that it had shown a loan received from M/s. Trailblazer Edusol (P)
Limited amounting to Rs.2,00,04,931/-.
The ld.
Assessing Officer was of the view that the assessee could
