FAIVELEY TRANSPORT TECHNOLOGIES INDIA PVT. LTD.,HOSUR vs. ACIT, CORPORATE CIRCLE-1(1), CHENNAI
In the result, appeal filed by the assessee is allowed
ITA 1598/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Oct 2024AY 2018-19
Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)
For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 143(3)Section 263Section 80
92E
6. The Company filed the ITR and all the applicable audit reports before the due date and the same was correctly disclosed in the ITR.
Please find attached the relevant pages of the ITR -6 form for your reference. (Annexure 5)
7. Therefore, it is eligible to claim the deduction of Rs.43,89,60,086
u/s 80-IC since