M/S STEEL CITY FOOD PRODUCTS PVT LTD.,JAMSHEDPUR vs. ACIT, CIRCLE-3, JAMSHEDPUR

In the result, the appeal of the assessee in ITA No

disallowance u/s. 40A(3) of the Act raised by the revenue in the appeal is dismissed. 22. Ground no.3 is relating to deletion of addition on account of unexplained cash. 23. For non reconciliation of cash transaction by the assessee the AO made this addition. During the survey operation u/s. 133A

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed