BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR
Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)
ITA 463/JPR/2023[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21
Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal
For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E
gained by the assessee was chiefly to facilitate the assessee’s business operations with greater efficiency and profitability without touching fixed capital of the assessee and there was no addition to or expansion of the profit- making apparatus. Keeping in view, the discussion above the Bench declined to interfere with the order of the Commissioner (Appeals) on this ground also
