ASSISTANT COMMISSIONER OF INCOME TAX-2(1), RAIPUR vs. M/S MAHENDRA SPONGE 7 POWER PVT LTD, RAIPUR
In the result, appeal of the Revenue is dismissed in terms of our aforesaid observations
ITA 197/RPR/2017[2013-14]Status: DisposedITAT Raipur28 Jul 2022AY 2013-14
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 197/Rpr/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Mahendra Sponge & Power Pvt. Ltd. Plot No.76 & 77, Industrial Growth Area, Siltara, Raipur (C.G.) Pan : Aadcm5765E ……""यथ" / Respondent
For Appellant: Shri Amit M Jain, CAFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 14A(2)Section 14A(3)Section 80I
price charged by the Electricity Board?"
c. Whether on points of law and on facts & circumstances of the case, in context of computation of deduction u/s.80IA(8) of the I.T.Act, 1961, the Ld. CIT(A) was justified in holding that the goods of one unit of a company can be transferred to another unit at a notional figure of what
