SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL
Appeal is partly allowed for statistical
ITA 271/IND/2023[2013-14]Status: DisposedITAT Indore08 Aug 2024AY 2013-14
Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)
Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A
14A and made disallowance of Rs. 7,02,964/-
consisting of two elements in terms of Rule 8D, viz. (i) Interest disallowance
under Rule 8D(2)(ii) computed at Rs. 75,807/- and (ii) standard
disallowance @ 0.50% of the average investments of Rs. 12,54,41,410/-
made in the shares yielding the exempted dividend, computed
