In Ita/30/2012 Of The Commissioner Of Income Tax v. M/S Makpar Exports Pvt. Limited, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Keeping in view the order passed by a coordinateBench of this Court under similar circumstances with regardto the same respondent Assessee rejecting identical claim inITA No.38/12 reported in (2013) 353 ITR 401 for a differentassessment year, we see no reason to interfere into thematter for the grou...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
ITA No. 30/12.
15/9/2014.
Shri Sanjay Lal, Advocate for the appellant.
Shri Mukesh Agrawal, Advocate for the respondent.
Keeping in view the order passed by a coordinateBench of this Court under similar circumstances with regardto the same respondent Assessee rejecting identical claim inITA No.38/12 reported in (2013) 353 ITR 401 for a differentassessment year, we see no reason to interfere into thematter for the ground held by this Court in the aforesaidcase, this appeal is also dismissed.
(Rajendra Menon) Judge
(Anil Sharma) Judge
PK
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