The Income Tax Appellate Tribunal (ITAT), Agra Bench, has quashed the assessments framed against Hydrise Foods Pvt. Ltd. for AYs 2017–18 and 2018–19 on the ground that the mandatory approval under Section 153D was granted in a purely mechanical manner. The bench of Sunil Kumar Singh (Judicial Member) and M. Balaganesh (Accountant Member) has noted…
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