Search: disallowance

2 results for “disallowance”+ Section 92Bclear

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Section 92C6 Section 143(3)2 Section 92A2 Transfer Pricing2 Exemption2 Deduction2 Addition to Income2 Natural Justice2 Comparables/TP2

SCORPIO IRON LTD,PANAJI vs. ITO, WARD - 1(4), PANAJI

In the result, both appeals of the assessee are allowed

ITA 388/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14

For Appellant: Shri Shrinivas Nayak, CAFor Respondent: Shri Sourabh Nayak, Sr. DR

Section 143(3)Section 92ASection 92C

section 80 IA with Ministry of Commerce and Industry; and under the Industrial Park Scheme 2002, it was duly notified that industrial park developed by the assessee was eligible 100% exemption u/s 80 IA. It was never in dispute any of the major conditions laid down under the notification issued by the Government of India was ever violated. Such proposed

SHREE AMBEY FORGING PRIVAT LIMITED,PANAJI vs. ITO, WARD - (4), PANAJI

In the result, both appeals of the assessee are allowed