RIALTO EXIM,MUMBAI vs. ITO 14(3)(4), MUMBAI
In the result appeal of revenue is dismissed
ITA 2316/MUM/2014[2010-11]Status: DisposedITAT Mumbai14 Sept 2022AY 2010-11
Bench: Shri Amit Shukla & Shri Gagan Goyalm/S Rialto Exim 907, Jewel World, Kalbadevi Road, Mumbai-400002 Pan: Aakfr3441G ...... Appellant Vs. Ito, Ward-14(3)(2), Earnest House, Nariman Point, Mumbai- 400 021. ..... Respondent Ito, Ward-14(3)(2), Earnest House, Nariman Point, Mumbai- 400 021. ..... Appellant Vs. M/S Rialto Exim 907, Jewel World, Kalbadevi Road, Mumbai-400002 Pan: Aakfr3441G ...... Respondent Appellant/Assessee By : Sh. Jayant Bhatt Respondent/Respondent By : Sh. Dharmvir Yadav/Sh. R.A. Dhyani Date Of Hearing : 20/06/2022 Date Of Pronouncement : 14/09/2022
For Appellant: Sh. Jayant BhattFor Respondent: Sh. Dharmvir Yadav/Sh. R.A. Dhyani
Section 10Section 10ASection 133ASection 143(2)Section 145
letter of approval issued by the Development Commissioner.
Thus assessee was granted a letter of approval (LOA) by the Development
Commissioner, Surat w.r.t. section 15(9) of the SEZ Act, 2005 to set up a unit for undertaking the authorized operations of manufacturing and trading of the Diamonds and Jewellery