...the account of M/s Core Education Technologies Pvt. Ltd. in the ledger of M/s Wisdom Global Enterprises Limited. To correct this mistake, the Appellant recorded a rectification journal entry in the current financial year.
7.2.5 In support of its contention, the appellant submitted the ledger account for FY 2016- 17 and 2017...company of the appellant company, Core Education Technologies Ltd, Core Education Infra Ltd and Core Steel and Power Limited and entry of Rs. 1.51 crores passed in the ledger accounts of...circumstances of the case and Law the Ld. CIT (Appeal) was justified in allowing addition of Rs. 1,97,45,600/- in respect of repayment of loan to Core Education Technologies Pvt. Ltd...