SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 144B(1)(xvi)(b) of the Act. 3. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) was not justified and erred in rejecting the appellant’s claim of allowing reliability charge of Rs. 1.5/unit in computing Transfer Price of Power for the purpose of Deduction u/s 80-IA in respect

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

144B(1)(xvi)(b) of\nthe Act.\n6.1 In support of the ground so taken the ld. AR of the assessee\nsubmitted that the said ground being technical in nature is not\nbeing pressed in the interest of substantive justice. Hence, the said\nground is not being adjudicated. Ground No. 1 of appeal is\ntherefore dismissed.\n7. Ground

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Accordingly, the same is dismissed

Section 144B(1)(xvi)(b) of the Act. 3. That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) was not justified and erred in rejecting the appellant’s claim of allowing reliability charge of Rs. 1.5/unit in computing Transfer Price of Power for the purpose of Deduction u/s 80-IA in respect

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, AJMER, AJMER

144B(1)(xvi)(b) of the Act.\n6.1 In support of the ground so taken the ld. AR of the assessee submitted that the said ground being technical in nature is not being pressed in the interest of substantive justice. Hence, the said ground is not being adjudicated. Ground No. 1 of appeal is therefore dismissed.\n7. Ground

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2, AJMER, AJMER

144B(1)(xvi)(b) of \nthe Act.\n6.1 In support of the ground so taken the ld. AR of the assessee \nsubmitted that the said ground being technical in nature is not \nbeing pressed in the interest of substantive justice. Hence, the said \nground is not being adjudicated. Ground No. 1 of appeal is \ntherefore dismissed.\n7. Ground