SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR
In the result, appeal of the assessee ITA No
ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 110Section 263Section 54D
depreciation chart during F.Y; 2013-14. (iii) Please produce the original bills for purchase of building material for construction of building for verification of exemption claimed u/s 54D for investment in new factory Building.
In response to query raised, the counsel of the assessee attended the office on 25.11.2016 and furnished the proof of transfer deed executed by the assessee