HANSA VISION INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 3443/CHNY/2019[2014-15]Status: DisposedITAT Chennai05 May 2022AY 2014-15
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3443/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 M/S. Hansa Vision India P. Ltd., The Deputy Commissioner Of No. 19, Wheatcroft Road, Vs. Income Tax, Nungambakkam, Chennai 600 034. Corporate Circle 2(2), [Pan:Aabct3770E] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 06.04.2022 घोषणा की तारीख /Date Of Pronouncement : 05.05.2022 आदेश /O R D E R Per V. Durga Rao,: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai, Dated 29.11.2019 Relevant To The Assessment Year 2014-15. 2. The First Ground & Ground No. 12 Raised In The Appeal Are General In Nature & Requires No Adjudication.
For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 115JSection 14A
14A of the Act while computing book profits under section 115JB of the Act is dismissed.
3. The next ground raised in the appeal of the assessee in ground
No. 7 to 9 relates to confirmation of addition of ₹.10,85,501/- being the expenses incurred on building.
The assessee has claimed an amount of ₹.10,85,501/- towards
