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Section 80I14 Section 2502 Section 143(3)2 Section 143(2)2 Deduction2

RAKESH KUMAR,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, both the appeals of the assessee for AYs 2012-13

ITA 85/PAT/2017[2012-13]Status: DisposedITAT Patna23 Jul 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

Depreciation for the year Electricals & equipments 17,013 2,552 Furniture & fixture 44,742 4,474 Tools & equipments 91,252 13,263 Computer 24,604 (new) 14,762 Printer 5,000 (new) 840 From above chart, it is evident that to manufacture/produce ultrasonography and X-ray machines which resulted In sale of Rs.5,10,49,366/- & net profit of Rs.2

RAKESH KUMAR,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, both the appeals of the assessee for AYs 2012-13