M/S. SARASWATI DYNAMICS PVT. LTD.,ROORKEE vs. ACIT, HARIDWAR
In the result, the appeal filed by the assesee is partly allowed for statistical purpose
ITA 2979/DEL/2017[2009-10]Status: DisposedITAT Dehradun31 Mar 2022AY 2009-10
Bench: Sh. R. K Panda & Sh. Anubhav Sharmaassessment Year: 2009-10 M/S. Saraswati Dynamics Acit Circle Pvt. Ltd. Vs Haridwar C-7, Industrial Estate, Roorkee Pan No.Aaecs6262M (Appellant) (Respondent)
Section 271Section 80Section 80I
159/-. It had claimed deduction u/s. 80IC amounting to Rs.76,27,247/-.
2.1 During the course of assessment proceedings the AO noted that the assessee has claimed deduction u/s. 80 IC of the IT Act which is the 5th year of its claim. From the various details furnished by the assessee he noted that the assessee has claimed deduction u/s