AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1
In the result both the appeals filed by the assessee in ITA
ITA 203/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jul 2023AY 2017-18
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri James Kurian, CIT
Section 115JSection 263Section 35ASection 36(1)(viia)
1), Kannur[2012] 20
Taxmann.com 667 (Coch)
14. CBDT Instruction No. 17/2008 dated 26-11-2008 (F.No. 228/3/3008
– ITA-III)
15. CIT vs HCL Comnet Sytesm Ltd. [2008] 174 Taxman 118 SC
16. Rule of Income Tax Rules, 1962
17. CBDT Circular No.9/2006 dated 10-10-2006
18. Zenith Processing Mills Ltd. vs CIT- MANU/GJ/0049/1955
19.CBDT Circular No. 768 dated