F I L INDUSTRIES PRIVATE LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU
The appeal of the assessee is disposed off in the terms indicated as above
ITA 72/ASR/2023[2014-15]Status: DisposedITAT Amritsar25 Jul 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. P. N. Arora, AdvFor Respondent: Smt. Ratinder Kaur, Sr. DR
Section 40Section 80I
section 80 IB of a sum of Rs.
2,11,80,352/-, includes the aforesaid figures of Rs. 10,14,174/- and Rs. 91,014/-.
22.2 We heard the rival submission & observed the documents. There is factual difference in both the orders of the revenue. The ld. CIT-DR only relied on the orders of the revenue. We remit back