MAHESWARI MINING & ENERGY PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD
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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”: HYDERABAD
Before: SHRI LAXMI PRASAD SAHU & SHRI K. NARASIMHA CHARY
आदेश/ORDER
Per MANJUNATHA, G. A.M
In accordance with the view expressed by the third Member, Hon'ble Vice-President, Hyderabad in the above case vide order dated 1/04/2024, we agree with the order proposed by the learned JM that the assessee is entitled to deduction u/s 32AD of the I.T. Act.
In the result, appeal of the assessee is allowed.
:- 76 -: ITA No.1220Hyd/2019 M/s Maheswari Mining & Energy Pvt. Ltd., Hyderabad.
Order pronounced in the Open Court on6th May, 2024. Sd/- Sd/- (LALIET KUMAR) (MANJUNATHA, G) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, dated 6th May, 2024 Vinodan/SPS
Copy to: S.No Addresses 1 M/s. Maheshwari Mining & Energy Pvt. C/o Venugopal & Chenoy, C.A, Tilak Road, Hyderabad 2 ACIT, Circle 16(2) Hyderabad 3 Pr. CIT – 4, Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File
By Order