M/S ADHUNIK INFRASTRUCTURE PVT. LTD.,KOLKATA vs. JCIT, RG-10, KOLKATA, KOLKATA
In the result, the appeal of the assessee is partly allowed
ITA 1281/KOL/2015[2010-2011]Status: DisposedITAT Kolkata23 May 2018AY 2010-2011
Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11
For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, Sr.Dr
Section 143(3)Section 80I
33B, in the circumstances and within the period specified in that section;
(ii ) it is not formed by the transfer to a new business of machinery or plant previously used for any purpose:
45 [Provided that nothing contained in this sub-section shall apply in the case of transfer, either in whole or in part, of machinery or plant previously
