2023 (10) TMI 310

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.... Respondent : Shri P. P. Barman, Addl. CIT-DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been preferred by the assessee against the order dated 09.06.2023 of the National Faceless Appeal Centre (hereinafter referred to as the 'CIT(A)') passed u/s 250 of the Income Tax Act (hereinafter referred to as the 'Act'). 2. The assessee in this appeal has taken the following ....

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....ces of the case the Ld. Commissioner of Income-tax (Appeals) National Faceless Appeal Centre, has erred in confirming Disallowance of a sum of Rs. 1,72,210/- being l0% of interest on car loans Rs. 17,22,100/- made by Ld. ACIT, Circle 29, Kolkata on the alleged ground of personal use. 4. For that the appellant craves leave to add, to alter, to amend the above grounds of appeal on or before....

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....ENT NATURE OF APPELLANT FIRM BUSINESS IS TO PROCURE, FACILITATE, PROVIDE LOGISTICS SUPPORT FOR IMPLEMENTAT/ON ON BEHALF OF FOREIGN MANUFACTURER SUPPLIER FOR OBTAINING ORDERS FROM MINIST RY OF RAILWAY, GOVT. OF INDIA BY WAY OF PARTICIPATION BY SUCH FOREIGN MANUFACTURES IN GLOBAL TEND ERS FLOATED BY MINISTRY OF RAILWAYS, GOVT. OF INDIA FOR ITS DIFFERENT RAILWAY zONES FROM TIME TO TIME ON REGULAR BAS....