JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI
The appeal is allowed
ITA 1561/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Dec 2025AY 2011-12
Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am
For Appellant: Shri Yogesh Thar / Ms SukanyaFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 153CSection 250Section 43BSection 80I
115W of the Income Tax Act, 1961 although all the material facts were available with the assessee at time of filling of these returns?”
*******
(a) We note that the Appellant had voluntarily filed its return of Fringe Benefit under Section 115(WD) of the Act. In its Return of Fringe Benefit, the Appellant had valued the Fringe Benefit
