THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA
In the result, the appeal of the revenue in Ground nos
ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14
Section 143(3)Section 250(6)Section 40Section 80I
c. Whether the Ld. CIT(A) was correct in law and fact in allowing deduction u/s 80IB tothe assessee when the assessee was unable to prove that the eligible units employed more than 10 employees during the assessment proceedings.
d. Whether the Ld. CIT(A) was correct in allowing deduction u/s 80IB to the assessee when the assessee had failed
