DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

section 80IA of the Income Tax Act, 1961). Assessee has raised following grounds of appeal for A.Y.2017-18: The following grounds of appeal are without prejudice to one another. 1. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.78,94