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
ITA 244/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2019-20
Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)
For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I
section 801A(8) and 801A(10) even though the same are not applicable. It is submitted it be so held now.
2.6 The learned AO, without requiring appellant to furnish any details in assessment proceedings, erred in observing that apportionment of expenses has been done on mechanical basis & no actual expenses are accounted on wells. It is submitted that
