DY. C.I.T.1(2), RAIPUR (CG) vs. M/S GODAWARI POWER & ISPAT LTD.,, RAIPUR (CG)
In the result, the appeal filed by the Revenue is partly allowed for
ITA 365/BIL/2014[2011-12]Status: DisposedITAT Raipur01 Oct 2018AY 2011-12
Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Dcit- 1(2), Godawari Power & Ispat Ltd., Raipur (Cg). Plot No.482/2, Industrial Growth Vs. Centre, Phase- 1, Siltara, Raipur (Cg).
For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri P. K. Mishra, CIT(DR)
Section 143(2)Section 143(3)Section 14ASection 3Section 80Section 80I
230/- relating to
GPIL-RR Ispat includes payments relating to construction expenses for similar
work. Similarly, on perusal of Ledger Account, he observed that out of
Rs.61,00,000/- relating to GPIL-IOCD, a sum of Rs.55,00,000/- represents
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donation to Akasnsha Lion School for physically handicapped and
Rs.6,00,000/- represents donation to ISKCON. Relying