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used by her for making investment in one M/s ITCOT Ltd. and therefore, whole of the 19 I.T.A. Nos. 1629 to 1633 ... taking an advance for the purpose of investing in M/s ITCOT Ltd. during the relevant previous year 2002-03 and 2003-04 as early

Itcot Limited, Chennai vs Ito Coporate Ward 1(1) Chennai, Chennai on 28 July, 2023 आयकर अपीलीय अिधकरण, 'बी' ायपीठ, चे ... Chny/2023 िनधारण वष/Assessment Year: 2018-19 M/s. ITCOT Limited, Vs. The Income Tax Officer, 50A, Greams Road, Corporate Ward 1(1), Chennai

that market values were adopted based on a valuation report prepared by ITCOT Consultancy and Services Limited (a deemed Government Company) nominated by IDBI Bank ... lender. ITCOT arrived at a total enterprise value of tangible assets at Rs.462.99 Crores for the hotel. This will be the estimated cost

done only by the Official Liquidator who will get valuation done by ITCOT or any other agencies as approved by this Court. (iv) Other statutory