DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR vs. MESERS NARMADA DRINKS PRIVATE LIMITED, BILASPUR
In the result ground No. 2 & 3 of the appeal of the revenue stands rejected
ITA 89/RPR/2020[2015-16]Status: DisposedITAT Raipur08 Nov 2023AY 2015-16
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 89/Rpr/2020) (Assessment Year: 2015-16) Deputy Commissioner Of Income Tax, Vs M/S Narmada Drinks Private Limited Circle-1(1), Aayakar Bhawan, Sirgitti Industrial Area, Tifra, Bilaspur Mahima Complex, Bilaspur (C.G.) (C.G.) Pan: Aaacn5880C (अपीलाथ" /Applicant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri R.B. Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K. Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 21.09.2023 घोषणा क" तार"ख/Date Of Pronouncement : 08.11.2023
For Appellant: Shri R.B. Doshi, CAFor Respondent: Shri V.K. Singh, CIT-DR
Section 143(3)Section 14ASection 40Section 40ASection 40A(3)Section 92C
section 40A (3) of the I.T. Act, 1961 and a sum of Rs. 3,16,84,228/- (Rs. 3,11,07,228/-
+Rs.5,27,000/- + 50,000/-), as mentioned in the above table, is disallowed u/s 40A (3) of the I.T. Act, 1961. [Addition Rs. 3,16,84,228/-]
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Narmada Drinks Pvt. Ltd.
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