DCIT, NEW DELHI vs. SMT. DEEPTI AGARWAL, NEW DELHI
In the result appeal of the revenue is dismissed and Cross objection of the assessee is partly allowed
ITA 3609/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Apr 2018AY 2009-10
Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Deepti Agarwal, Circle-31(1), Room No. 1405, Prop M/S. Superior Fabrics, 14Th Floor, E-2, Block, Maharaja Lane, Civil Lines, Prataykshkar Bhawan, Dr. New Delhi Shyama Prasad, Mukherjee Civc Pan: Aampa0573C Centre, Jn Nehru Marg, New Delhi (Appellant) (Respondent)
For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Ashima Neb, Sr. DR
Section 145(3)Section 40Section 80I
Section 145(3) invoked by the AO for rejecting the books of accounts of the assessee.
2. The CIT(A) has erred in law by allowing deduction to the assessee u/s 80IC to the tune of Rs. 4,67,93,495/- for her Dehradun Unit whereas the assessee had not fulfilled all the conditions required for claiming deduction u/s 80IC
