THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AUSOM ENTERPRISE LTD.,, AHMEDABAD
In the result, the appeals of the Revenue are partly allowed
ITA 1520/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2012-13
Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1519 & 1520/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 & 2012-13 & आयकर अपील सं./ Ita No. 857/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14
For Appellant: Shri M.K. Patel, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 10ASection 143(2)
3. First ground of appeal is verbatim same except variation in the amounts. The grievance of the Revenue is that the ld.CIT(A) has erred in deleting disallowances of Rs.7,43,24,689/-, Rs.4,06,52,387/- and Rs.4,06,52,387/- made by the AO out of claim of deduction under section 10AA of the Income
