Prudent-Agri Commodities Indai Private Limited , New delhi ACIT Spl. Range-7, New Delhi
Last updated: 02 January 2021
Court :
ITAT New Delhi
Brief :
Aggrieved by the order dated 21/12/2018 in appeal No. 324/17-18 passed by the learned Commissioner of Income Tax (Appeals)-XXV, New Delhi (“Ld. CIT(A)”) in the case of Prudent Agri Commodities India Private Limited (resultant company post-merger with the Sunder Agri CommoditiesIndia Private Limited), for the assessment year 2014-15, assessee preferred this appeal on 3 grounds. Ld. AR, however the time of arguments, gave up grounds No. 1 and 2 and confined the arguments to ground No. 3 in respect of the disallowance of forward losses basing on the closing stock for the assessment year 2013-14, which would be the opening stock for the assessment year 2014-15.
Citation :
ITA No.-1499/Del/2019
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