2025 (2) TMI 823

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....s directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 29.07.2024 for Assessment Year (AY) 2015-16. 2. Brief facts of the case are that the appellant is a partnership firm engaged in the business of manufacturing and trading of food items. The return of income for AY 2015-16 was filed on 22.09.2016 declaring a total income of Rs. 1,93,910/-. Against the said re....

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.... that the payment is made a Kerala Government undertaking, therefore, falls with the exceptions emanating under rule. 6DD of the I.T. Rules. Therefore, no addition is called for. 6. On the other hand, the learned Sr. DR opposed the contentions of the appellant. 7. The solitary issue that arises for our consideration is whether the CIT(A) was justified in confirming the is u/s. 40A(3) of the Act ....