In the result, the ground of appeal raised by the revenue is dismissed
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Dy. Commissioner Of Income M/S Mbc Infra Space Pvt. Tax, Ltd. Vs Vapi Circle, Vapi. 202, Second Floor, Centre Point, N.H. No. 8, Mahavir Nagar, Vapi. Pan: Aahcm8684N Respondent/ Assessee Appellant/ Revenue
section 133(6) of the Act to M/s Met Trade India Ltd. and M/s Jindal Buildsys Ltd. M/s Jindal Buildsys confirmed the payment made to the assessee of Rs.20,00,000/-. No reply was receipt on M/s Met Trade India Ltd. The assessee explained that the payment receipt from M/s Jindal Buildsys Ltd. is the same amount which have been