DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH
In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed
ITA 693/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Sept 2024AY 2016-17
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: Shri Sudhir Sehgal, Advocate and Shri A.K. Sood, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 143(2)Section 143(3)Section 250Section 263Section 80I
7, Chandigarh for the A/Y 2011-12
PAN AACFU1025F. The information/documents asked for is as under;
2. The partnership firm of Unipro Techno Infrastructure was converted into private limited company with effect from 13.04.2010 with all its assets and liabilities with the same sales tax registration number. The deduction u/s 8Q1A was first claimed