113 results for “reassessment”+ Section 55(2)(b)clear
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Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022
55 wherein Page 18 of 25 Dilip Buildcon Ltd. Assessment year 2018-19 similar issue of intermediary product has been considered. The relevant portion is reproduced hereunder:- "Question III: Whether the Tribunal was right in allowing deduction under section 32A in respect of the computers installed in the office premises?" Arguments on question No. III: 2. Mr. R.V. Desai, learned