REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT
In the result, the appeals filed by the assessee stand partly allowed statistical purposes
ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80
10A or section 10AA or section 10B or section 10BA or under any provision of this Chapter under the Head ‘C- Deductions in respect of certain income’, no deduction shall be allowed to them. Further, the provisions of section 80AC deal with deductions not to be allowed unless return of income is furnished and as per the said provisions