ACIT., CENTRAL CIRCLE 3(4), HYDERABAD, HYDERABAD vs. HETERO LABS LIMITED, HYDERABAD
In the result, the appeal of Revenue in ITA No
ITA 348/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 May 2024AY 2017-18
Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent
For Appellant: Shri D. Prabhakar Reddy, AdvocateFor Respondent: Shri M.Vijay Kumar, CIT-DR
Section 143(3)
Section under which Sr.
Amount of Name of the Unit
Deduction/Exemptio
No.
Deduction/
n claimed
26,21,39,692 14.06% 12.33%
1 Unit V - (SEZ
Sec. 10AA
Jedcharla)
75,54,69,091 67.60%
40.33%
Sec. 10AA
2 Unit VA - (SEZ
Jedcharla)
3
Unit IX -
Sec. 10AA
2,41,02,756
15.27% 13.25%
(SEZ
Nakkapally)
4 Unit IV - Baddi
Sec 80IC