ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM
In the result, the appeal filed by the Revenue in ITA
ITA 2280/CHNY/2018[2011-12]Status: DisposedITAT Chennai25 Sept 2019AY 2011-12
Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148
depreciation purpose the Assessing Officer
also held that the same cannot be allowed as revenue expenditure for
a reason that the benefit of the expenditure is for mining owners and
not assessee company. Accordingly disallowed the claim of the
assessee. As regards CSR expenditure, the Assessing Officer
disallowed sum of "3,90,49,461/- out of the total CSR expenditure
