Mismatch in the amount paid to related persons u/s 40A(2)(b) reported in Audit Report and ITR


Last updated: 10 May 2021

Court :
ITAT Kolkata

Brief :
This appeal filed by the assessee is directed against the order of the Learned Principal Commissioner of Income Tax (Appeals) - 2, (hereinafter the “ld. CIT(A)”), passed u/s. 263 of the Income Tax Act, 1961 (the ‘Act’), dt. 20/03/2020, for the Assessment Year 2015-16.

Citation :
ITA No. 643/Kol/2020

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