M/S. SURYA AUTOMOBILES PRIVATE LIMITED,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA
In the result, appeal is allowed for statistical purposes
ITA 348/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Mar 2025AY 2014-15
Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayaftfrcf ^T./Ita No. 348/Asr/2023 / Assessment Year : 2014-15 Surya Automobiles Pvt The Dcit, <Shh Circle Ii, Ltd., Near Dav Campus, Bhatinda Hanumangarh Road, Abohar ^|41<^H./Pan No: Aafcs271 In Ul^^Ff/Respondent Appellant
For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Mrs. Neelam Sharma, Sr.DR
Section 143(3)Section 271Section 44
2 of A.O. '
Rs. 168397/-
Interest in term of section 14(a) of the Act.
Rs. 344431/-
Service tax Incentive receipt.
Rs. 18,82,009/- Non capitalization of interest on borrowed funds for construction of building vide para 5 of A.O.
Rs. 17211/- disallowance for service tax on incentive receipt.
Aggrieved with the order of A.O. the appellant went
