Search: section 68

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Section 805 Section 1473 Section 143(3)3

RRB ENERGY LTD.,NEW DELHI vs. ITO, NEW DELHI

ITA 1874/DEL/2013[2004-05]Status: DisposedITAT Delhi28 Jan 2016AY 2004-05

Bench: Shri G. D. Agrawal, Hon’Ble & Shri Kuldip Singh

For Appellant: Shri K. Sampath, AdvFor Respondent: Smt. Kesang Y Sherpa, Sr. DR

Section 143(3)Section 147Section 148Section 155JSection 80Section 80l

8o-IA. Therefore the assessee is not eligible for deduction u/s 80IA on the basic consideration. 3.7 It may still be not out of place to mention here that one of the primary requirement for being eligible for deduction under section 80lA is that the boo's of account should be separately maintained Since the assessee does