PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. DCIT, CHANDIGARH
The appeals of the assessee are allowed for statistical purposes
ITA 100/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh23 Jul 2018AY 2009-10
Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09
For Appellant: Shri. Anil KhannaFor Respondent: Mrs. Mona Mohanty
Section 111ASection 115Section 115JSection 14ASection 234BSection 6(1)(iii)
111A on short term capital gain of Rs. 20,82,150 reflected in the returns of income tax on which STT was paid. The same be charged as per the provisions of law.
10. As per the facts and circumstance of the case and as per the provisions of law, the assessing officer has erred in not allowing tax credit
