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Section 80P(2)2 Section 143(2)2

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal

Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

3. Having gone through the first appellate order, we find that the issue raised is fully covered by the decision of Hon‟ble Jurisdictional High Court in the case of CIT Vs. Gem Plus Jewellery India Ltd. in ITA No. 2426 of 2009 dated 21.03.2010 holding that the appellant was eligible for additional claim u/s. 10A due to enhancement