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Case Law Details

Case Name : Nipro India Corporation Pvt. Ltd. Vs PCIT (ITAT Pune)
Appeal Number : ITA No. 488/PUN/2020
Date of Judgement/Order : 03/05/2023
Related Assessment Year : 2015-2016
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Nipro India Corporation Pvt. Ltd. Vs PCIT (ITAT Pune)

ITAT Pune held that the conclusion arrived by AO on his satisfaction of details furnished by the assessee, cannot be found to be erroneous simply because Pr. CIT does not feel satisfied with the said conclusion. Accordingly, invocation of revisionary jurisdiction u/s 263 unjustified.

Facts- The short point arises for our consideration in respect of Rent and Freight expenses is as to whether the Pr. CIT justified in sett

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