THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD
In the result appeal of the assessee is partly allowed for statistical purposes
ITA 1798/AHD/2015[2004-05]Status: DisposedITAT Ahmedabad24 Feb 2022AY 2004-05
Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1187 & 896/Ahd/2013 िनधा"रण वष"/Asstt. Years: 2000-2001 & 2004-2005 Nirma Limited, A.C.I.T., Nirma House, Vs. Circle-5, Ashram Road, Ahmedabad. Ahmedabad.
For Appellant: Shri S.N. Soparkar, Sr.Advocate with Shri Himanshu Shah, A.RFor Respondent: Shri Mohd Usman, CIT.D.R
Section 234Section 234CSection 271Section 801ASection 80HSection 80ISection 80l
80I. The ld.CIT(A) has rightly declined the grant of deduction of these items.
ii.
In view of the above, there remains no ambiguity to the fact that the assessee is not eligible for deduction under section 80HHC of the Act with respect to the income shown under the head job work charges.
24. Now coming to the remaining item
