THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

234 (Kerala); (ii) Judgment of the Hon’ble Andhra Pradesh High Court in the case of Gopal Lal Bhadruka vs. DCIT reported in [2012] 27 taxmann.com 167 (Andhra Pradesh); (iii) Judgment of the Hon’ble Supreme Court in the case of Pr. CIT vs. NRA Iron & Steel (P.) Ltd reported in [2019] 103 taxmann.com 48 (SC) in support

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed