2023 (7) TMI 1470

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..... in the assessment year under consideration? - ITAT deleted addition - HELD THAT:- Revenue, informs us that the proposed question is covered in favour of the respondent/assessee by the judgment of the Supreme Court in Taparia Tools Ltd. vs. Joint Commissioner of Income Tax, [ 2015 (3) TMI 853 - SUPREME COURT] No interference is called for qua the impugned order which has been passed by the Tribunal .....

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..... ht in deleting the addition made by the Assessing Officer on account of advance from customers failing to note and appreciate that these amounts constituted income liable to be taxed in the assessment year under consideration? 4. Mr Assem Chawla, learned senior standing counsel, who appears on behalf of the appellant/revenue, informs us that the proposed question is covered in favour of the respon .....

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