2026 (3) TMI 1484

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.... Baskar, Advocate ORDER PER ABY T. VARKEY, JM: This is an appeal preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeal)/NFAC, (hereinafter referred to as 'Ld.CIT(A)'), Delhi, dated 02.04.2025 for the Assessment Year (hereinafter referred to as 'AY') 2017-18. 2. At the outset, the Ld.AR of the assessee submitted that the instant appeal preferred by....

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....the working/rate of tax as per the normal provisions, which is seen to be less than Rs.60 lakhs [Total addition is of Rs.10,58,299/-u/s 40(a)(ia) and Rs.1,13,56,000/-u/s 68]. Hence, he prayed that the instant appeal filed by the Revenue needs to be dismissed 3. The Ld.DR for the department couldn't controvert the aforesaid contentions of the Ld.Counsel for the assessee. Hence, we find force in ....