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Section 43B8 Section 403

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

ITA 256/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Aug 2022AY 2012-13

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 142(1)Section 143(2)Section 250Section 40Section 43B

transferred to Pension Trust as per GOA notification) Page 4 of 13 I.T.A. No.: 256/Gau/2019 C.O. No.: 13/Gau/2019 Assessment Year: 2012-13 M/s. Assam Power Distribution Company Ltd. Be that as it may, I have not found any adverse comments of the CAG in this behalf. In item 2.8 of the Notes on Account of the 9th Annual Report