BUCCS LTD. AND NBC AND JV,BULDHANA vs. NATIONAL E-ASSESSMENT CENTRE, DELHI
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 67/NAG/2023[2018-19]Status: DisposedITAT Nagpur26 Jun 2024AY 2018-19
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Abhay AgrawalkFor Respondent: Shri Rajat Singhai
Section 142(1)Section 143(2)Section 143(3)Section 272A(1)(d)Section 32(1)(ii)
section 143(2) and 142(1) of the Income Tax Act, 1961 (“the Act”) were issued to the assessee. The assessee debited the amortization expenses due to road construction of ` 7,92,63,747. Out of the total revenue, the receipt of ` 12,99,35,303, was from toll collection and road crossing income. As per the clarification
