M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR
In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above
ITA 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 144Section 250(6)
income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There