DY. CIT SPECIAL RANGE-1, LUCKNOW, LUCKNOW vs. M/S INDO GULF FERTILIZERS & CHEMICALSCOEPORATION LTD, SULTANPUR
In the result, the appeal of the Revenue is accordingly dismissed
ITA 1539/LKW/1996[1990-91]Status: DisposedITAT Lucknow27 Nov 2024AY 1990-91
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
Section 143(3)Section 256(1)Section 32ASection 35D
disallowed by the Assessing Officer holding that they were not covered under section 35D, Section 35D provides for amortization of certain