Can AO made the addition u/s. 41(l)(a) by holding cessation of liability even when there is litigation in the court? ITAT Mumbai passed the order in the case of Dcit-8(2)(2), Mumbai vs M/S Surbhit Impex Pvt. Ltd., … on 17 September, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Saktijit Dey (Judicial Member)] ITA No. 3027/Mum/2019 Assessment Year: 2014-15 Deputy Commissioner of Income Tax, Circle-8(2)(2), Mumbai…. Appellant Vs Surbhit Impex Pvt. Ltd. …..Respondent…
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