M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

TDS and the interest expenditure was accepted by the AO as a genuine claim in the assessment framed under section 143(3) as well as in the assessment framed under section 153A

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

TDS and the interest expenditure was accepted by the AO as a genuine claim in the assessment framed under section 143(3) as well as in the assessment framed under section 153A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

TDS and the interest expenditure was accepted by the AO as a genuine claim in the assessment framed under section 143(3) as well as in the assessment framed under section 153A

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

TDS and the interest expenditure was accepted by the AO as a genuine claim in the assessment framed under section 143(3) as well as in the assessment framed under section 153A

POOJASHISH INFRASTRUCTURES PVT. LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed

153A for the impugned assessment year cannot be sustained and liable to be set-aside. 8. Now, coming to the merits of the additions sustained by the ld CIT(A) u/s 68 of the Act, it is noted that the assessee company has received share application money of Rs 8 lacs and Rs 10.35 lacs as unsecured loan from