INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR
In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above
ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
Section 132Section 153Section 153ASection 250
119
Interest and Reversal of certain
Dividend
Para 5.18
entries in Bank A/c
Para 26.3.2(c)
2
Income
1,41,97,602
Pg 28
and deductions
1,22,65,056
19,32,546
Pg 137
1. Difference amount of Rs.
3,62,82,410 being market value to cost value
2. Net value of assets by granting set off against
