DCIT CIRCLE 1, THANE vs M/S ADVANCE ENZYME TECHNOLOGIES LTD. (FORMERLY KNOWN AS M/S ADVANCE BIOCHEMICALS LTD), THANE

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: HON’BLE SHRI VIKAS AWASTHY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Ms. Dinkle Haria – Ld. AR

For Respondent: Shri Brajendra Kumar – Ld. Sr. DR, Ms. Dinkle Haria – Ld. AR

आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ (धििाारण वर्ा / Assessment Year: 2011-12) DCIT Circle – 1 M/s Advance Enzyme Technologies Ltd 6th floor, Ashar IT Park (formerly known as Advance Biochemicals Ltd.) बिाम A-Wing, 5th floor, Sun Magnetica R. No. 22, B-Wing / LIC Service Road, Louis Wadi Wagle Indl. Estate Vs. Thane-400 604 Road No. 16Z, Thane(W) Pin-400 604 स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. AABCA-4555-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue by : Shri Brajendra Kumar – Ld. Sr. DR Assessee by : Ms. Dinkle Haria – Ld. AR सुनवाई की तारीख/ : 28/09/2021 Date of Hearing घोषणा की तारीख / : 01/10/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

DCIT CIRCLE 1, THANE vs. M/S ADVANCE ENZYME TECHNOLOGIES LTD. (FORMERLY KNOWN AS M/S ADVANCE BIOCHEMICALS LTD), THANE