LS METATECH PRIVATE LIMITED, RAIPUR,RAIPUR vs. ITO, CIRCLE 1(1), RAIPUR, RAIPUR
In the result, appeal of the assessee is allowed for statistical purposes
ITA 766/RPR/2025[2024-25]Status: HeardITAT Raipur22 Dec 2025AY 2024-25
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.766/Rpr/2025 "नधा"रण वष" /Assessment Year : 2024-25 Ls Metatech Private Limited 109, 1St Floor, Meghdoot Complex, Behind Vandana Bhawan, M. G. Road, Raipur (C.G.)-492 001 Pan: Aadcl5735B
For Appellant: Shri Shubham B Mehta, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 234BSection 288Section 44ASection 80Section 80I
234B & 234C of the Act.
GROUND NO. 3:
The Appellant craves leaves to add to, alter, amend and/or delete the above grounds of appeal.”
2. The relevant facts are that the assessee had claimed deduction u/s.80IAC of the Income Tax Act, 1961 (for short ‘the Act’) in its return of income for A.Y.2024-25, but the A.O had denied the same
