IMSI (INDIA) PVT. LTD.,DEHRADUN vs. JCIT, DEHRADUN
In the result, all the three appeals filed by the assessee in ITA
ITA 53/DEL/2017[2011-12]Status: DisposedITAT Dehradun26 Aug 2021AY 2011-12
Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble
For Appellant: Shri Ashwani Kumar, AdvFor Respondent: Shri N.C. Upadhyay, CIT-DR
Section 234BSection 80Section 80I
10A or section 10B, in relation to the profits and gains of the undertaking or enterprise.
(6) Notwithstanding anything contained in this Act, no deduction shall be allowed to any undertaking or enterprise under this section, where the total period of deduction inclusive of the period of deduction under this section, or under the second proviso to sub-section
