DCIT CENTRAL CIRCLE-31 DELHI, DELHI vs. RSWM LTD., BHILWARA
In the result, the revenue appeals are dismissed
ITA 909/JODH/2024[2013]Status: DisposedITAT Jodhpur29 Sept 2025
Bench: IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND ANIKESH BANERJEE, HON'BLE (Judicial Member)
Section 139(5)
delay is condoned, and the appeals are admitted. 4. Briefly the facts are that the Appellant is inter alia engaged in the business of manufacturing and processing cotton and synthetic yarns. During the year under consideration, the Appellant has received Interest subsidy amounting to Rs. 36,25, 79,467/- by virtue of Technology Upgradation Fund Scheme (TUFS). In the original