ASSISTANT COMMISSIONER OF INCOME TAX, BHOPAL vs. MAPAEX REMEDIES PVT. LTD. , BHOPAL
In the result, the appeal of the revenue is dismissed due to low tax effect
ITA 432/IND/2023[2013-14]Status: HeardITAT Indore05 Sept 2024AY 2013-14
Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit Mapaex Remedies Pvt. Ltd. Bhopal Room No.213, Aayakar Bhawan Vs. Arera Hills, Hoshangabad Road, Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aalpu0989K Assessee By Shri Ram Kumar Yadav, Cit-Dr Revenue By Shri Sumit Nema, Sr. Adv. With Shri Gagan Tiwari Adv. Date Of Hearing 05.09.2024 Date Of Pronouncement 05.09.2024
Section 143(3)Section 801CSection 80I
disallowance of deduction u/s 80IC of the Act made in the order u/s 143(3) r.w.s. 147 of the Act dated 07.12.2018 and circumvented the provisions of section 801C
