DISCOVERY DIGITAL NETWORK PRIVATE LIMITED,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 , NASHIK
ITA 2886/PUN/2024[2014-15]Status: DisposedITAT Pune21 Nov 2025AY 2014-15
For Appellant: \nShri Nimesh VoraFor Respondent: \nShri Vidya Ratan Kishore
Section 139(4)Section 143(3)Section 154Section 23Section 234DSection 244A
80A(5) for claiming deduction under section 10AA, 10B, 10BA and any\ndeduction under heading \"C\" of Chapter VIA, (2) Section 80 for carry forward and\nset off of losses u/s 72 to 74A. Therefore, it is submitted that whenever the\nlegislature intended to enforce an embargo on the assessee to make claims in the\nreturn of income itself
