AMJAY MEDIMAX INDIA PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD
In the result, the appeal of the assessee is allowed for statistical purposes, subject to the levy of costs as specified above
ITA 731/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad09 Dec 2024AY 2017-18
Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.731/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Amjay Medimax India The Dy.Cit बनाम/ Pvt.Ltd. Circle-1(1)(1) V/S. 4Th Floor, Medi Max House Ahmedabad - 380 015 Opp.Karnavati Hospital Ellisbridge Ahmedabad – 380 006 "थायी लेखा सं./Pan: Aabca 8241 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Aseem Thakkar, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 03/12/2024 घोषणा की तारीख /Date Of Pronouncement: 09/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Dated 23/02/2024, Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year (A.Y.) 2017-18. The Impugned Order Of The Cit(A) Arose Out Of The Assessment Order Passed By The Assessing Amjay Medimax India Pvt.Ltd. Vs. Dcit Asst. Year : 2017-18
For Appellant: Shri Aseem Thakkar, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 250Section 37(1)Section 68
36,87,857/- comprising of Radiology
Consultancy Charges of Rs.1,37,51,743/-, Transportation charges of Rs.2,41,09,408/-, Claim for Short Material of Rs.47,83,726/- and Travelling
Expenses-Foreign of Rs.10,42,980/-holding the same as not incurred wholly and exclusively for the purpose of business u/s.37(1) of the Act.
9. The Learned Commissioner