OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN
In the result, we find no substantial question of law being involved in this appeal
ITA 811/JPR/2023[2015-16]Status: DisposedITAT Jaipur31 Jul 2024AY 2015-16
Bench: DR. S. SEETHALAKSHMI (Judicial Member)
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)
Section 115JSection 143(3)Section 154Section 80Section 801C(2)(b)Section 80I
801B reads as under:-
(4) The amount of deduction in the case of an industrial undertaking in an industrially backward State specified in the Eighth Schedule shall be hundred per cent of the profits and gains derived from such industrial undertaking for five assessment years beginning with the initial assessment year and thereafter twenty five per cent (or thirty
