THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CADILA PHARMACEUTICALS LTD. , AHMEDABAD
In the result, appeal of the Revenue is partly allowed for statistical purpose and the appeal of the assessee is partly allowed
ITA 345/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2012-13
Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13
Section 115JSection 144Section 2Section 35Section 36(1)(iii)Section 36(1)(vii)Section 37Section 43BSection 80I
244A of the Act amounting to Rs.19,32,350/-. The Assessing Officer made disallowance under Section 36(1)(vii) of the Act amounting to Rs.64,67,783/-. The Assessing Officer also made addition of Rs.38,840/ in respect of Section 2(24)(x) of the Act relating to the late payment of PF/ESIC payment. The Assessing Officer assessed the income
