ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA
In the result, appeals of the assesee in IT(SS)A No
ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17
Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023
Section 153ASection 194CSection 80Section 801A
price in respect of work executed by it and incurred various expenses for carrying out the work awarded to the joint venture. Therefore, the resultant profit earned by the appellant from carrying out these projects on behalf of the joint ventures is also eligible for deduction under section 80-IA of the Act.
3.11) The appellant in the above paras
