DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD
In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed
ITA 2593/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12
Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh
For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I
801A(10) by the A.O was improper, as there is nothing on record to suggest that the transaction with DPCL was so arranged as to give the appellant tax advantage.
3.5 As regards A.O.'s reliance on the statement of M.D of the appellant company recorded during the course of survey , it was contended that the affidavit