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Section 143(3)4 Section 80J4 Section 402 Section 14A2 Section 80I2 Deduction2 Disallowance2 Addition to Income2 Survey u/s 133A2

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

ITA 251/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

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT