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
68. The assessee preferred an appeal before the learned CIT(A) and reiterated that the provisions of section 145A of the Act are not applicable on the CENVAT credit accrued on purchase of services.
69. The learned CIT(A) after considering the facts in totality deleted the addition made by the AO by following the order of this tribunal
