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72 results for “house property”+ Section 124(2)clear

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Key Topics

Addition to Income54Section 143(3)42Section 115J36Disallowance31Section 80I30Section 26329Deduction29Section 14826Depreciation21

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

ITA 330/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

124/- out of total addition as made by the AO. We do not find anything wrong with the working of the Ld. CIT(A). Therefore, the ground as taken by the assessee is dismissed. 17. Ground No.6 is in respect of charging of interest and initiation of penalty proceeding, which is only consequential in nature and is, therefore, dismissed

Showing 1–20 of 72 · Page 1 of 4

Section 32(1)(iia)16
Business Income16
Penalty15

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

ITA 331/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

124/- out of total addition as made by the AO. We do not find anything wrong with the working of the Ld. CIT(A). Therefore, the ground as taken by the assessee is dismissed. 17. Ground No.6 is in respect of charging of interest and initiation of penalty proceeding, which is only consequential in nature and is, therefore, dismissed

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

ITA 332/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2016-17

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

124/- out of total addition as made by the AO. We do not find anything wrong with the working of the Ld. CIT(A). Therefore, the ground as taken by the assessee is dismissed. 17. Ground No.6 is in respect of charging of interest and initiation of penalty proceeding, which is only consequential in nature and is, therefore, dismissed

SHRI NARENDRA B. PATEL,,SABARKANTHA vs. THE INCOME TAX OFFICER, WARD-2,, HIMATNAGAR

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

ITA 3153/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 3153/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2011-12 Narendra B. Patel, I.T.O., 592, Pampaliva Vas, Vs. Ward-2, Moyad, Himatnagar. Sabarkantha-383110. Pan: Asupp6989M

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri Mukesh Jain, Sr.D.R
Section 68Section 69

properties. 12. The assessee in the year under consideration has purchased certain pieces of agricultural lands bearing different survey numbers. Out of such pieces of lands, 3 agricultural lands, which are in dispute, detailed as under: S. Nos. Survey number Amount of investments 1. 125 at Ta. Prantji Rs. 48,24,400/- 2. 124 at Ta. Prantji Rs. 2

THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 1129/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

124 (Mum), wherein the Tribunal after deliberating at length on two aspects viz. (i) validity of the circular in the backdrop of enlargement of scope of MCI regulation to the pharmaceutical companies by the CBDT, without any enabling provisions either under the Income Tax Law or under the Indian Medical Council ITA nos.939 & 1129/AHD/2019 With C.O.Nos. 167 & 181/Ahd/2019 Asstt. Years

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 939/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

124 (Mum), wherein the Tribunal after deliberating at length on two aspects viz. (i) validity of the circular in the backdrop of enlargement of scope of MCI regulation to the pharmaceutical companies by the CBDT, without any enabling provisions either under the Income Tax Law or under the Indian Medical Council ITA nos.939 & 1129/AHD/2019 With C.O.Nos. 167 & 181/Ahd/2019 Asstt. Years

ADANI ENTERPRISES LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD

Appeal of the Revenue is hereby dismissed

ITA 2035/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad15 Jul 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedasstt. Sr.No.

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Vartik Choksi, A.RFor Respondent: Shri Mohd. Usman, C.I.T.DR
Section 143(3)Section 28Section 35Section 92C

House, Nr. No.2030/Ahd/2016 2011-12 D.C.I.T, Mithakhali Six Roads, 3-4 & & Circle-1(1)(1), Navrangpura, No.913/Ahd/2018 2012-13 Ahmedabad Ahmedabad. PAN :AABCA2804L (Applicant) (Responent) Assessee by : Shri S.N. Soparkar, Sr. Advocate with Shri Vartik Choksi, A.R Shri Parin Shah, A.R Revenue by : Shri Mohd. Usman, C.I.T.DR सुनवाई क" तारीख/Date of Hearing : 20/04/2022 घोषणा क" तारीख /Date of Pronouncement

M/S.HDB FINANCIAL SERVICES LTD.,,AHMEDABAD vs. THE PR. CIT-1 , AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 177/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 36(1)(vii)Section 36(1)(viia)Section 80J

124 Taxman 615 (Gujarat) Section 263 of the Income-tax Act, 1961 Revision Of orders prejudicial to interests of revenue Assessment year 1981-82 - Whether provisions of section 263 cannot be invoked to correct each and every type of mistake or error committed by Assessing Officer and it is only when an order is erroneous that section will be attracted

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 368/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

section 115JB of the Act by the amount of addition made on account of grants or subsidies. Since, the issue arises from the treatment of grants or subsidies which we have set aside to the file of the AO for de novo adjudication, we hereby set aside the issue of addition of book profit to the file

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 373/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

section 115JB of the Act by the amount of addition made on account of grants or subsidies. Since, the issue arises from the treatment of grants or subsidies which we have set aside to the file of the AO for de novo adjudication, we hereby set aside the issue of addition of book profit to the file

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 374/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

section 115JB of the Act by the amount of addition made on account of grants or subsidies. Since, the issue arises from the treatment of grants or subsidies which we have set aside to the file of the AO for de novo adjudication, we hereby set aside the issue of addition of book profit to the file

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 369/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

section 115JB of the Act by the amount of addition made on account of grants or subsidies. Since, the issue arises from the treatment of grants or subsidies which we have set aside to the file of the AO for de novo adjudication, we hereby set aside the issue of addition of book profit to the file

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 367/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

section 115JB of the Act by the amount of addition made on account of grants or subsidies. Since, the issue arises from the treatment of grants or subsidies which we have set aside to the file of the AO for de novo adjudication, we hereby set aside the issue of addition of book profit to the file

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 372/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

section 115JB of the Act by the amount of addition made on account of grants or subsidies. Since, the issue arises from the treatment of grants or subsidies which we have set aside to the file of the AO for de novo adjudication, we hereby set aside the issue of addition of book profit to the file

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-8,, AHMEDABAD

In the result appeal of the Revenue is partly allowed

ITA 1285/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

For Appellant: Shri Vartik Choksi, With Shri Biren Shah, ARsFor Respondent: Shri Mohd. Usman, CIT-DR
Section 139(1)Section 143(3)Section 35Section 80Section 92C

properties of the company including manufacturing facilities, research facilities and office premises. v. A minimum fixed asset cover of 1.1 times over these assets. vi. Net debt / EBIDTA to be not more than 4.5 times vii. Debt gearing not to exceed 1.65 times during the currency of facility. viii. Debt service cover ratio shall not be less than 1.33 times

DCIT, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD. , BARODA

In the result, the appeal of the Revenue is partly allowed

ITA 1520/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

Property Representation: Except for the rights expressly under the terms of the Agreement this Agreement does not transfer any intellectual property rights, specifically with respect to the Products from SPGI to SPIL. SPGI represents and warrants that, to the best of the knowledge and belief of SPI , SPIL’s fulfillment of the terms of this agreement to the' manufacturing

DCIT, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD. , BARODA

In the result, the appeal of the Revenue is partly allowed

ITA 1519/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

Property Representation: Except for the rights expressly under the terms of the Agreement this Agreement does not transfer any intellectual property rights, specifically with respect to the Products from SPGI to SPIL. SPGI represents and warrants that, to the best of the knowledge and belief of SPI , SPIL’s fulfillment of the terms of this agreement to the' manufacturing

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed

ITA 1462/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

Property Representation: Except for the rights expressly under the terms of the Agreement this Agreement does not transfer any intellectual property rights, specifically with respect to the Products from SPGI to SPIL. SPGI represents and warrants that, to the best of the knowledge and belief of SPI , SPIL’s fulfillment of the terms of this agreement to the' manufacturing

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed

ITA 1463/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

Property Representation: Except for the rights expressly under the terms of the Agreement this Agreement does not transfer any intellectual property rights, specifically with respect to the Products from SPGI to SPIL. SPGI represents and warrants that, to the best of the knowledge and belief of SPI , SPIL’s fulfillment of the terms of this agreement to the' manufacturing

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

ITA 294/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

124 Taxmann.com 801 wherein it was held that the “company had given the houses owned by it, to its Directors for their residences, it is ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years –2016-17 to 2018-19 - 10– doing so only in the course