M/S USHA MARTIN LTD,KOLKATA vs. ACIT CIR-3, RANCHI
In the result, appeal of the assessee stands partly allowed for statistical purposes
ITA 68/RAN/2017[2007-08]Status: DisposedITAT Ranchi12 Jun 2025AY 2007-08
Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)
For Appellant: S/Shri Aditya Hans/Vishal Jain and Ashis JainFor Respondent: Smt. Rinku Singh, CIT DR
Section 234Section 244A
disallowance as made by the AO is deleted in its entirety. Consequently, additional grounds No.1.4 and 1.5 of the assessee stand allowed.
8. Coming to additional Ground No.1.6, same is against interest under section 244A of the Act.
No arguments have been placed.
Ground No.1.7 is against interest under section 234 B and 234D
