MESERS EMBROCIA FARMS PVT LTD,PATHANKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATHANKOT
In the result, the assessee’s appeal is (in ITA No
ITA 561/ASR/2018[2006-07]Status: DisposedITAT Amritsar13 May 2019AY 2006-07
Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07
For Appellant: Sh. Tarsem Lal, AdvFor Respondent: Sh. Charan Dass, Sr. D.R
Section 143(3)Section 154Section 250Section 271(1)(c)Section 50C
272/-, subject to the finding that the AO may ensure that for working out short term capital gain, set off of WDV of all and (AY 2006-07)
Embrocia Farms Pvt. Ltd. v. Dy CIT entire Plant & machinery, building, etc. should be given instead of only of feed unit as poultry (unit) and feed units were part of same poultry