MAHESHRAJ CHEMICALS PVT.LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD
In the result the appeal of the assessee is partly allowed
ITA 791/AHD/2012[1999-00]Status: DisposedITAT Ahmedabad06 Dec 2018AY 1999-00
Bench: Shri Waseem Ahmed & Madhumita Royआयकर अपील सं./Ita No.791/Ahd/2012 िनधा"रण वष"/Asstt. Year: 1999-2000 Dcit, Mahesraj Chemicals Pvt. Ltd. Circle-4, Vs. 141, Phase Ii, Gidc, Vatva, Ahmedabad Ahmedabad-382330 Pan:Aabcm0424C
For Appellant: Smt Urvashi Shodhan, ARFor Respondent: Shri Vinod Talwani, Sr.DR
Section 234BSection 271Section 28Section 36Section 80H
68,281/-. The ld.
CIT-A subsequently confirmed the view taken by the AO.
15. It is an undisputed fact that the provision of section 80HHC was amended in the year 2005 w.r.e.f. 1.4.1998 by the Taxation Laws
(Amendment) Act ,2005 and the case before us relates to the assessment year
1999-2000. Thus this retrospective amendment was very
