INCOME TAX OFFICER WARD-4(2), GUWAHATI vs. M/S. KISHLAY FOOD (P) LTD, GUWAHATI
In the result, the appeal is allowed
ITA 232/GTY/2018[2010-11]Status: DisposedITAT Guwahati13 Dec 2019AY 2010-11
Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2011-12
Section 143(3)Section 14ASection 250(6)Section 43BSection 80Section 80ISection 80l
43D. A plain reading of the Section shows that the disallowances made under Section 43B in the computation of income from business, therefore form part of the profits and gains of business. This has been affirmed by the aforementioned decision of the Hon'ble ITAT, Bench A,
Hyderabad in the case of M/s Promantra Synergy Solutions
