M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R

section 80IB (11A) deduction against ware house receipts allowed only to those assessee which have own ware house. The proposed disallowance of claim of Godown rent of Rs. 10,15,93,864/- paid by H.O. is unwarranted and unsustainable due to the following reasons:- i) The learned DCIT Circle 2, Bikaner (A.O.) in his assessment order clearly stated That "During

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos