BSC C&C JV Vs. ACIT

JUDGEMENT

(1.) THE appeal at the instance of the assessee, is directed against the CIT(A)'s order dated 22.07.2013. The relevant assessment year is 2009 -10.

(2.) GROUNDS raised reads as follows: -

(3.) ON further appeal, the CIT(A) confirmed the order of the Assessing Officer on this issue. The relevant finding of the CIT(A) reads as follows: -