ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT
The appeal is allowed
ITA 214/RJT/2016[2012-13]Status: DisposedITAT Rajkot23 May 2022AY 2012-13
Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar
For Appellant: Shri Kapil Sanghvi, A.RFor Respondent: Shri S. S. Rathi, Sr. DR
Section 143(3)Section 14ASection 40Section 80ISection 80J
10B or section 10BA or under any provision of this Chapter under the heading "C,—Deductions in respect of certain incomes", no deduction shall be allowed to him thereunder”. The wordings of section 80A(5) clearly mentions that claim should be made in return of income. The word return of income includes return of income filed