Case Law Details
Case Name : Girraj Cold Storage Pvt. Ltd. Vs ITO (ITAT Agra)
Appeal Number : ITA No. 125/Agr/2022
Date of Judgement/Order : 06/12/2024
Related Assessment Year : 2011-12
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Girraj Cold Storage Pvt. Ltd. Vs ITO (ITAT Agra)
ITAT Agra held that addition towards interest paid on CC is liable to be deleted since interest free advance given to potato growers (farmers) were out of the business expediency. Accordingly, addition deleted and appeal allowed.
Facts- During reassessment proceedi
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