GANDHINAGAR DISTRICT CO.OP.MILK PRODUCERS UNION LIMITED,GANDHINAGAR vs. THE ACIT, CIRCLE GANDHINAGA, GANDHINAGAR
In the result, appeal of the assessee is allowed
ITA 512/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2014-15
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. DArsi Suman Ratnam, CIT D.R. & Shri
Section 139(1)Section 143(3)Section 147Section 148Section 80PSection 80P(2)(c)Section 80P(2)(d)
d) at Rs.
40,34,182/-. The Ld. CIT(A) ought to have allowed the deduction to the extent of Rs.
50,000/- claimed under Section. 80P(2)(c).
5. The Ld. CIT(A) has erred in law and on facts in not adjudicating the issue of unexplained expenditure of Rs. 10,62,90,443/- despite detailed specific submissions made