DCIT, Corporate Circle 2(1), Chennai vs. Freins Engineering Ltd., Chennai
In the result, both the appeals filed by the Revenue are dismissed
ITA 2188/CHNY/2017[2013-14]Status: DisposedITAT Chennai20 Feb 2018AY 2013-14
Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy
For Appellant: Ms. S. Vijayaprabha, JCITFor Respondent: Shri S. jagannathan, C.A
Section 32(1)(iia)
…आयकर अपील"य अ"धकरण, ‘‘डी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Abraham P. George, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2147 and 2188/Mds/2017 Assessment Years: 2014-15 & 2013-14 The Deputy Commissioner of M/s. Freins Engineering Limited, Income Tax, Vs. No. B-7, First Main Road, Industrial Corporate Circle 2(1), Estate, Ambattur, Chennai 600 058. Chennai 600 034. [PAN:AAACF0439R] (Appellant) (Respondent) अपीलाथ" क" ओर से / Appellant by : Ms. S. Vijayaprabha, J…