M/S. GREEN EARTH BIOGAS PVT. LTD.,SURENDRANAGAR vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD
In the result, appeal filed by the assessee is dismissed
ITA 185/RJT/2023[2017-18]Status: DisposedITAT Rajkot17 Jul 2025AY 2017-18
Section 263
10b) of the Act which state\nthat where the total income determined under clause (a) of sub-section (1) of section or assessed,\nreassessed or recomputed in a preceding order is loss, the amount of tax calculated on the under-\nreported income as if it were the total income.\n(ii) Explanation along with documentary evidences in regard