DCIT Corporate Circle-2(1), Chennai vs. Greenstar Fertilizers Ltd., Chennai
In the result , the appeal filed by the Revenue is dismissed
ITA 34/CHNY/2020[2012-13]Status: DisposedITAT Chennai31 Dec 2020AY 2012-13
Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.34 & 35 /Chny/2020 ("नधा"रणवष" / Assessment Years: 2012-13 & 2013-14) The Deputy Commissioner Of Vs M/S. Green Star Fertilizers Ltd, Income Tax, No.8, Spic House, Corporate Circle-2(1), Mount Road, Guindy, Room No.511, Wanaparthy Block Chennai-600 032. Chennai-600 034. Pan: Aadcg 9451D (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Mr. B.Ramakrishnan,FCA &
Section 37Section 37(1)Section 50B
…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी.मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.34 & 35 /Chny/2020 ("नधा"रणवष" / Assessment Years: 2012-13 & 2013-14) The Deputy Commissioner of Vs M/s. Green Star Fertilizers Ltd, Income Tax, No.8, SPIC House, Corporate Circle-2(1), Mount Road, Guindy, Room No.511, Wanaparthy Block Chennai-600 032. Chennai-600 034. PAN: AADCG 9451D (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Suresh Periasamy…