SHRI KAILA DEVI ICE & COLD STORAGE,AGRA vs. INCOME TAX OFFICER -4(4) , AGRA
In the result, the appeal is dismissed
ITA 4/AGR/2015[2009-10]Status: DisposedITAT Agra30 Nov 2017AY 2009-10
Bench: Shri A. D. Jain
Section 80Section 80I
disallowing the assessee’s claim of deduction u/s 80IB (11A) of the IT Act, having found that the assessee had not fulfilled the conditions contained in the said section
