DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA
In the result, the appeal of the assessee is allowed
ITA 182/PAT/2022[2012-13]Status: DisposedITAT Patna08 Oct 2024AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 269SSection 269TSection 271DSection 271E
x) of sub-section (2) of section 56;
(xviib) any compensation or other payment referred to in clause (xi) of sub-section (2) of section 56;
(xviii)assistance in the form of a subsidy or grant or cash incentive or duty drawback or waiver or concession or reimbursement (by whatever name called) by the Central
Government or a State Government
