ITAT Delhi held that sales made to Jyoti Products were genuine, supported by ledgers and invoices. The 25% disallowance by the AO under Section 37 was deleted, as Section 37 applies only to business ...
The ITAT Hyderabad ruled that an appeal cannot be dismissed merely because the assessment was framed under an old PAN and the appeal filed under a new, active PAN. The Tribunal set aside the CIT(A)'s ...
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