DCIT CENT, CIR-2(2) , MUMBAI vs. M/S. VINATI ORGANICS LTD, MUMBAI
In the result, the appeal filed by the revenue is partly allowed and the assessee appeal is allowed for statistical purpose
ITA 1799/MUM/2021[2013-14]Status: DisposedITAT Mumbai22 Jun 2022AY 2013-14
Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2013-14
For Appellant: Mr. Sidhharth Kothari, ARFor Respondent: Mr. S.N. Kabra, DR
Section 143(2)Section 143(3)Section 14ASection 195Section 32Section 4
Court in the case of Shri T.P.
Textiles (P.) Ltd.,(supra). The Hon'ble High Court has held that the plain language of Section 32(1)(tia) read along with the relevant proviso will lead to conclusion that there is no limitation placed on the assessee claiming
10%
of additional
