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Section 115J3 Section 10A3 Section 143(3)2 Section 282

THE ACIT, - 4(1), INDORE vs. M/S. YASH TECHNOLOGIES PVT. LTD., INDORE

In the result appeal of the revenue is dismissed

ITA 616/IND/2018[2014-15]Status: DisposedITAT Indore31 Oct 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Pan : Aaacy1868M

Section 10ASection 115JSection 143(3)Section 28Section 40

capital nature." 13. In the light of the above judgment it has to be examined that whether the alleged gain is on account of revenue proceeds received from the Special Economic Zone. We find that there is no dispute to this fact that the alleged amount is the net of gain/loss of the foreign currency received during the year from