KROSS LIMITED,JAMSHEDPUR vs. PCIT, RANCHI, RANCHI
In the result, the appeal of the assessee is allowed
ITA 34/RAN/2022[12-13]Status: DisposedITAT Ranchi06 Jun 2023
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 133(6)Section 143(3)Section 147Section 148Section 263Section 263(2)Section 56(2)(vii)
reassessment was any issue raised or decided in respect of the deductions under section 36(1)(vii), (viia) and the foreign
