ROTOFILT ENGINEERS LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal filed by the assessee is allowed

Bench: This Tribunal. Brief Facts Of The Case Are That The Assessee Is A Company

disallowed by the appellant during the course of the set aside proceedings. The appellant had also submitted a list of plant and machinery duly classifying identifying it between R&D and non R&D assets, as can be seen from the Annexure-12 being submitted herewith this submission. The said annexure was already submitted before the learned AO vide

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE(INT.TAXN.)-1, AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed