M/S. DEEPAK & COMPANY INFRA PVT. LTD. ,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANAGNAGAR
In the result, the appeal of the assessee is allowed
ITA 36/JODH/2021[2015-16]Status: DisposedITAT Jodhpur07 Sept 2021AY 2015-16
For Appellant: Sh. Rajendra Jain (Adv.) &For Respondent: Smt. Sanchita Kumar (CIT)
Section 263Section 40A(2)(b)Section 80I
housing or other activities, which are integral part of a highway project and for claiming deduction, the assessee has to maintain separate accounts for the said activities and submit a report for each undertaking or enterprise accompanied by profit and loss account and balance sheet of the undertaking or enterprise. Further, as per Rule
18BBB of the Income-tax Rules
