DCIT 4(3)(1), MUMBAI vs. THE RIALTO EXIM P. LTD, MUMBAI
In the result, Ground No.1 raised by the Revenue is dismissed
ITA 1444/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Sept 2022AY 2011-12
Bench: Shri Amit Shukla & Shri Gagan Goyal
For Appellant: Sh. Dharmvir Yadav, CIT-DRFor Respondent: None
Section 10Section 10ASection 143Section 143(2)Section 4Section 4(11)
reconstruction of a business already in existence. Hence, the assessee company failed to comply with the first primary conditions as per sub- section 4(11) of section 10AA of the Act.
4 ITA No. 1444 & 6478/Mum/2016-M/s The Rialto Exim Pvt. Ltd.
As per sub-section 4(iii) of section 10AA
