ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE LTU-1, CHENNAI, NUNGAMBAKKAM vs. ORIENT GREEN POWER COMPANY LIMITED , CHENNAI
In the result, appeal filed by the assessee is allowed
ITA 230/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 May 2025AY 2014-15
Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha
For Appellant: Ms. Anitha, Addl.CITFor Respondent: Mr. Raghav Rajeev Menon
Section 143(3)Section 14ASection 92BSection 92C
271/-.
iii) Disallowance Pre-Operative expenses of Rs.76,67,347/-.
iv) Addition Interest received on IT refund of Rs.18,24,0034, v) Disallowance Pooja and Donation of Rs.1,24,924/-.
vi) Disallowance Provision on KOLH stock of Rs.2,00,000/-
4. Aggrieved by the order of the AO, the assessee has raised a ground No.1 as under:
1. 92CA- Disallowance
