VEER PROJECTS,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 654/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

117 Disallowances as discussed above u/s 68 of the Act and taxable at special Rate u/s 115BBE 1. Unsecured Loan 2,63,43,671 1. Sundry Creditors 2,56,47,012 Total assessed Income Rs.6,70,06,800 4. Aggrieved with the aforesaid additions, assessee preferred an appeal before the Ld. CIT(A), however, the appeal of assessee has been