JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

ITA 81/AHD/2022Status: DisposedITAT Ahmedabad12 December 2025AY 2018-19Bench: Dr. BRR Kumar (Vice President), Ms. Suchitra Kamble (Judicial Member)27 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal partially allowed the appeals. Specifically, it directed the Assessing Officer to grant full TDS credit as reflected in Form 26AS and remanded the issue of deduction under Section 42 to the Assessing Officer for proper adjudication as per DRP directions.

What were the facts?

The assessee appealed against the orders of the Assessing Officer concerning assessment years 2017-18, 2018-19, and 2019-20. The appeals raised multiple grounds related to disallowance of deductions, depreciation, and credit for taxes.

What were the issues?

Key issues involved the eligibility for deductions under Section 80IB and Section 42, the correct calculation of depreciation, and the grant of TDS credit and MAT credit.

Which sections of the Income-tax Act were involved?

Section 80IB,Section 32,Section 42,Section 115JAA,Section 234D,Section 234B,Section 143(3),Section 92CA,Section 144C

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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: Dr. BRR Kumar & Ms. Suchitra Kamble

For Appellant: Shri Vishal Kalra, A.R
For Respondent: Shri Sher Singh, CIT-D.R

Per Suchitra Kamble, Judicial Member:

These three appeals filed are against the order dated 04-02- 2022 & 28-04-2022 passed by ACIT (Int. Taxn)-1, for assessment years 2017-18, 2018-19 & 2019-20. 2. The grounds of appeals are as under:-

ITA No. 80/Ahd/2022 A.Y. 2017-18

“Your Appellant being dissatisfied with the order passed by the Assistant Commissioner of Income Tax, Circle (Int. Taxn. 1), Ahmedabad (hereafter referred to as "AO"), u/s. 143(3) r.w.s. 92CA r.w.s. 144C(13) of the Income Tax

I.T.A Nos. 80, 81 & 244/Ahd/2022 Joshi Technologies International Inc India Projects, A.Y. 2017-1

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