M/S SHRIRAM GENERAL INSURANCE COMPANY LTD.,E-8, EPIP RIICO INDUSTRIAL AREA, SITAPURA, JAIPUR vs. PCIT, JAIPUR-2, JAIPUR
In the result, this appeal of the assessee is allowed
ITA 260/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Jun 2023AY 2018-19
Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Ajey Malik, CIT
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 30Section 44
disallowable under section 14A of the IT Act should have
been computed under Rule 8D of the Act. Therefore, the order of assessment was
held to be erroneous as well as prejudicial to the interest of the revenue. In this
regard, at the very outset, the ld. A/R submitted before us that during the original
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Shriram General Insurance
