ACIT, CIRCLE-5(2), AHMEDABAD vs. M/S. WEST WING INFRA PROJECTS., AHMEDABAD
In the result, appeal of the Revenue is dismissed
ITA 2125/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2022AY 2012-13
Bench: Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2012-13 Acit, Cir.5(2) M/S.West Wing Infra Projects Ahmedabad. Vs 1, Dhaval Society, Part-I Opp: St. Zaviers School Navrangpura Ahmedabad. Pan : Aaafw 7956 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Rupesh Shah, Ar Revenue By : Shri Urjit Shah, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 15/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 18/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Revenue Against Order Dated 16.07.2018 In Appeal No. Cit(A)-5/Ito, Wd.5(2)(4)/135/2015-16 Passed By The Ld.Commissioner Of Income-Tax (Appeals)-5, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Assessment Year 2012-13. 2. Sole Issue Raised By The Revenue Is That The Ld.Cit(A) Has Erred In Law & On Facts In Restricting Addition At Rs.1,81,06,445/- Made U/S.80Ib(10) Of The Income Tax Act, 1961 [Hereinafter Referred To The Act] To Rs.11,83,663/-. 2
For Appellant: Shri Rupesh Shah, ARFor Respondent: Shri Urjit Shah, Sr.DR
Section 143(3)Section 801B(10)Section 80I
29
taxmann.com 19 wherein it is categorically held that the assessee is entitled to claim of deduction under section 80IB(10) of the Act proportionately if the conditions contained in that provision are satisfied by the assessee.
8. We have given our thoughtful consideration in the above matter. As rightly pointed out by the ld.DR only one unit
