Chheda Electricals and Electronics (P) Ltd. v. DCIT

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1517/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shree Cement Limited Assistant Commissioner of Vs. Admin Block Masuda Road, Income Tax, Beawar [Raj.] , H. O. Beawar, Central Circle, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

…d of the appeal is wrongly decided by the ld. CIT(A) in the year under consideration. 29. The Ld. AR of the assessee further referred to the adverse decision of Hon’ble Pune Tribunal in the case of Chheda Electricals and Electronics (P) Ltd vs DCIT (2022) 195 ITD 354 (Pune) as referred in the order of the ld. CIT(A) holding that deduction u/s 80IC is not admissible as deduction u/s 115JB. Referring to that judgement the ld. AR pointed out that the Pune ITAT’s while rendering that judgment has either not considered or not differentiated the favorable decision of Higher Courts in the case of CIT -vs.- Metal…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Deputy Commissioner of Income Tax, Circle -2, Ajmer

…nd of the appeal is wrongly decided by the ld. CIT(A) in the year under consideration. 29. The Ld. AR of the assessee further referred to the adverse decision of Hon’ble Pune Tribunal in the case of Chheda Electricals and Electronics (P) Ltd vs DCIT (2022) 195 ITD 354 (Pune) as referred in the order of the ld. CIT(A) holding that deduction u/s 80IC is not admissible as deduction u/s 115JB. Referring to that judgement the ld. AR pointed out that the Pune ITAT’s while rendering that judgment has either not considered or not differentiated the favorable decision of Higher Courts in the case of CIT -vs.- Met…

Shree Cement Limited, Beawar vs. National Faceless Assessment Assessment Centre, Deputy Commissioner of Income Tax, Circle-2, Ajmer

…round of the appeal is wrongly decided by the ld. CIT(A) in the year under consideration. 29. The Ld. AR of the assessee further referred to the adverse decision of Hon’ble Pune Tribunal in the case of Chheda Electricals and Electronics (P) Ltd vs DCIT (2022) 195 ITD 354 (Pune) as referred in the order of the ld. CIT(A) holding that deduction u/s 80IC is not admissible as deduction u/s 115JB. Referring to that judgement the ld. AR pointed out that the Pune ITAT’s while rendering that judgment has either not considered or not differentiated the favorable decision of Higher Courts in the case of CIT -vs.- Metal & C…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Deputy Commissionerof Income Tax, Circle -2, Ajmer

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

…d of the appeal is wrongly decided by the ld. CIT(A) in the year under consideration. 29. The Ld. AR of the assessee further referred to the adverse decision of Hon’ble Pune Tribunal in the case of Chheda Electricals and Electronics (P) Ltd vs DCIT (2022) 195 ITD 354 (Pune) as referred in the order of the ld. CIT(A) holding that deduction u/s 80IC is not admissible as deduction u/s 115JB. Referring to that judgement the ld. AR pointed out that the Pune ITAT’s while rendering that judgment has either not considered or not differentiated the favorable decision of Higher Courts in the case of CIT -vs.- Metal…

Assisstant Commissioner of Income Tax, Ajmer vs. Shree Cement Ltd, Beawar

…round of the appeal is wrongly decided by the ld. CIT(A) in the year under consideration. 29. The Ld. AR of the assessee further referred to the adverse decision of Hon’ble Pune Tribunal in the case of Chheda Electricals and Electronics (P) Ltd vs DCIT (2022) 195 ITD 354 (Pune) as referred in the order of the ld. CIT(A) holding that deduction u/s 80IC is not admissible as deduction u/s 115JB. Referring to that judgement the ld. AR pointed out that the Pune ITAT’s while rendering that judgment has either not considered or not differentiated the favorable decision of Higher Courts in the case of CIT -vs.- Metal & C…

Assisstant Commissioner of Income Tax, Ajmer vs. Shree Cement Ltd, Beawar

…round of the appeal is wrongly decided by the ld. CIT(A) in the year under consideration. 29. The Ld. AR of the assessee further referred to the adverse decision of Hon’ble Pune Tribunal in the case of Chheda Electricals and Electronics (P) Ltd vs DCIT (2022) 195 ITD 354 (Pune) as referred in the order of the ld. CIT(A) holding that deduction u/s 80IC is not admissible as deduction u/s 115JB. Referring to that judgement the ld. AR pointed out that the Pune ITAT’s while rendering that judgment has either not considered or not differentiated the favorable decision of Higher Courts in the case of CIT -vs.- Metal & C…