DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

capital towards construction of properties, Page 32/Para 2.33 of the CIT(A) order. We, thus, are of a firm conviction that, as the subject agreements were filed by the assessee company in the course of the assessment proceedings, therefore, the grievance of the revenue, that the CIT(A) had admitted the same as additional evidence, which, in turn, is based

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz