Avalon Technologies (P) Limited, Chennai vs. DCIT, Chennai
In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No
ITA 1775/CHNY/2016[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10
Bench: Shri Mahavir Singhand Dr. M.L. Meena
For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)
…port” as such. The CIT(A) relied on the decision of Hon’ble High Court of Kerala in the case of CIT v. Electronic Controls and Discharge Systems (P) Ltd 202 Taxman 33 (Ker) and the decision of ITAT, Delhi Bench in the case of T.Two International P Ltd v. ITO, 122 ITD 255. Aggrieved, assessee is in appeal before Tribunal. Aggrieved assessee is in appeal before Tribunal. 21. Before us, the ld.counsel for the assessee stated that the total sales to SEZ units located in India is Rs.5,36,973/-. He stated that the total sales to SEZ units located in India against Form H is Rs.24,36,984/- thereby total claim made u/s.1…