THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PATTO PLAZA vs. ESTEEM INDUSTRIES PRIVATE LIMITED, PLOT
ITA 253/PAN/2024[2012-13]Status: DisposedITAT Panaji30 Jun 2025AY 2012-13
Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshali
For Appellant: Mr Mahendra Sanghvi [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 143(3)Section 145ASection 250Section 253Section 44A
145A of the Act and (ii) disallowance of capital expenditure of ₹1,94,57,703/- relating to technical know-how. Aggrieved by the first addition, the assessee filed an appeal which the Ld. NFAC allowed by reversing the alleged addition. Aggrieved thereby the Revenue came in this second appeal seeking to overturn former deletion.
ITAT-Panaji
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