MESERS METEX ENGINEERS,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI
In the result Ground No 8 of the revenue is dismissed
ITA 238/RPR/2019[2015-16]Status: DisposedITAT Raipur14 Jun 2023AY 2015-16
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""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 : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :
For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri V.K.Singh, CIT-DR
Section 68
68,312/- was utilized by the assessee in its capacity as agent towards purchase of material and contractors payment for lining charges on behalf of Refratechnik Steel GmbH which was supplied to NINL, the ledger account of Refratechnik Steel GmbH in the books of accounts of the assessee is placed on Page No. 193 to 197 of the Paper Book
