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Section 366 Section 14A4 Section 2502 Section 143(3)2 Section 682 Section 23(1)(va)2 Section 43B2 Disallowance2 Addition to Income2

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED , SRINAGAR

In the result, the Ground no-1 of the Revenue for ITA No

ITA 123/ASR/2020[2012-13]Status: DisposedITAT Amritsar12 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14ASection 23(1)(va)Section 250Section 36Section 43BSection 68

8D(2)(iii) of the Income Tax Rules the share application money should not be included. For this proposition reliance is placed on the following decisions: Decision of Hon'ble ITAT Kolkata Bench in the case of ITA ITO v. LGW Limited in ITA No. No.267/Kol/2013 dated 07.10.2015. I.T.A. No.123/Asr/2020 8 I.T.A. No.124/Asr/2020 Decision of Hon'ble IT AT Mumbai

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED , SRINAGAR

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED , SRINAGAR

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR vs. M/S TRUMBO CEMENT INDUSTRIES PRIVATE LIMITED, SRINAGAR