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
Dividend Right
56202
53852
3473007
Certificate
9
Hybrid On Shares
1140648
1111439
70486354
Total
1,29,62,840
1,23,75,694
80,10,38,714
20
Indu Bala Porwal, Udaipur
Ld. CIT (A) in his order at page 128-129 in Para 25.2 has granted relief on account difference arising on account of market valuation as against cost
