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Section 43B21 Disallowance3 Addition to Income3

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. M/S SALITHO ORES PVT. LTD, PANAJI

In the result, appeal of the assessee is allowed

ITA 100/PAN/2018[2013-14]Status: DisposedITAT Panaji21 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) M/S. Salitho Ores Pvt. Ltd., Vs Acit, Circle-1, Salgaocar Bhavan, Altinho, Margao Panaji, Goa. Pan: Aabcs 8859 F Appellant Respondent

For Appellant: Shri P.J. Pardiwalla, CAFor Respondent: Shri Prabhakar Anand DJ, DR

Section 43B

132 & 165/PAN/2016 for A.Ys. 2008-09 & 2011-12 order dated 09/04/2018 wherein the Tribunal has observed and held as follows:- “16. We heard the rival contentions on this issue and perused the record. Since Hon'ble Supreme Court has held in the case of Kesoram Industries Ltd. & Ors. (supra) that royalty is not tax and since Hon'ble Gujarat High

M/S SALITHO ORES PRIVATE LIMITED,PANAJI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - M1, MARGAO

In the result, appeal of the assessee is allowed