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
747], the aggregate addition of RS.2,92,20,684/- on account of VAT remission and interest subsidy, made by the AO on this account, are hereby deleted. Since, the above amounts have been found to be exigible for deduction under section 80IC of the Act, consequential ground qua permitting the deduction under section 80IC in respect of disallowance
