SABARMATI GAS LIMITED,GANDHINAGAR vs. PR.CIT, AHMEDABAD-3, AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 1219/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2020-21
Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year 2020-21
For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Ashesh Rajesh Rewar, CIT-D.R
Section 263Section 32(1)Section 32(1)(iia)Section 80G
THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
Before Ms. Suchitra Kamble, Judicial Member
And Shri Narendra Prasad Sinha, Accountant