Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
These rather elaborate grounds of appeal attempt to highlight the factual matrix in which the assessee’s grievance is set out and the arguments in support of the assessee’s grievance. However, short grievance of the assessee, as is clearly discernible from the above grounds of appeal is that the CIT(A) erred in upholding the disallowance of Rs 28,05,085 made by the Assessing Officer under section 40(a)(ia) r.w.s. 194 J of the Act. We proceed to deal with this issue, and, before we do so, set out the narrow compass of material facts in which it is set out.
Citation :
Sharma Kajaria & Co ………….Appellant 12, Old Post Office Street Kolkata 700 001 [PAN: AAKFS5647K) Appellant)Vs. Deputy Commissioner of Income Tax Circle 54, Kolkata (Respondent)
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