CADILA HEALTHCARE LTD.,AHMEDABAD vs. DCIT, CIRCLE-1(1)(2), AHMEDABAD
In the result, appeal of the assessee is allowed
ITA 710/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2009-10
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 143(3)Section 144CSection 14ASection 153Section 154Section 195Section 234CSection 244ASection 254Section 271(1)(c)
TDS was made by the Appellant u/s. 195 of the IT. Act.
(c) Without prejudice and in the alternative, the learned Assessing
Officer erred in not allowing further deduction under Chapter VIA
(out of total deduction determined earlier at Rs.152,38,78,465/-) from the income added by way of the aforesaid disallowance u/s. 40(a)(i), which formed part