Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2011-12 Beyondkey Systems Pvt. Dcit 1(1) Ltd. Indore 901A & B, बनाम/ Nrk Business Park, Block B1, Pu4, Vs. Scheme No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aaccb 7622 G Assessee By Shri Manish Dafaria, Ca & Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 08.12.2022 / 16.03.2023 Date Of Pronouncement 18.04.2023
disallowing deduction of Rs. 58,84,223/- claimed by assessee u/s 10A and allowed in original assessment. Aggrieved, the assessee filed first-appeal to Ld. CIT(A) but did not get any relief. Still aggrieved, the assessee has come in this appeal before us assailing the orders of lower authorities. We proceed to decide all grounds