M/S. FLEXITUFF INTERNATIONAL LTD.,DHAR vs. THE PR.CIT-1, INDORE
In the result appeal of the assessee is partly allowed
ITA 282/IND/2017[2012-13]Status: DisposedITAT Indore14 May 2019AY 2012-13
Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 M/S. Flexituff International Pr. Commissioner Of Ltd, Vs. Income Tax-1, C-41-50, Sez, Sector-3, Indore Pithampur, Dist. Dhar (Appellant) (Respondent ) Pan Aaacn5986H Revenue By Smt. Ashima Gupta, Cit Assessee By Shri Manjit Sachdeva & Avinash Gaur, Advocates Date Of Hearing 26.03.2019 Date Of Pronouncement 14.05.2019 O R D E R
Section 10ASection 143(2)Section 143(3)Section 14ASection 263
IA) and had explained that the deduction has been claimed on the profit of the SEZ unit and not on the total income of the assessee company.
That the learned Assessing Officer after scrutinizing the reply and details submitted in respect of claim under section 10A(lAL allowed the exemption under section 10A(lA).
That, from the aforestated facts, itself