ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD
In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes
ITA 915/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23
Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal
For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80
disallowance of ₹9,35,31,350 made by the Assessing Officer on account of reallocation of employee benefit expenses to the Guwahati Unit.
12. Accordingly, Ground No. 1 raised by the Revenue is dismissed.
Ground Number 2: The Ld.CIT(A) has erred in allowing the exclusion of Excise duty refund amounting Rs. 19,66,92,733/- received by the appellant