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Section 10B10 Section 2637 Section 1475 Section 1483 Exemption3 Deduction3 Section 10B(4)2 Section 54B2 Section 139(1)2 Business Income

THE DY. COMMR. OF INCOME TAX, CIRCLE-1,, JAMNAGAR vs. M/S. DEEP RECYCLING IND.,, JAMNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 324/RJT/2015[2011-12]Status: DisposedITAT Rajkot08 Oct 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Praveen Verma, Sr. D.RFor Respondent: Shri Ankit Gokani, A.R

Section 10BSection 10B(4)

gains incorporated in sub-section (4), the assessee is entitled to the benefit of exemption of the said amount as contemplated under section 10B of the Act. Therefore, the Tribunal was justified in extending the benefit to the aforesaid amounts. [Para 8] In the result, the revenue's appeal is dismissed. From the above judgment, we note that the provisions

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S. DEEP RECYCLOING INDUSTRIES,, JAMNAGAR

In the result, both the appeals filed by the Revenue are dismissed

THE DY. COMMR. OF INCOME TAX, CIRCLE-1,, JAMNAGAR vs. M/S. DEEP RECYCLING IND.,, JAMNAGAR

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S. DEEP RECYCLOING INDUSTRIES,, JAMNAGAR

THE DY. COMMR. OF INCOME TAX, CIRCLE-1,, JAMNAGAR vs. M/S. DEEP RECYCLING IND.,, JAMNAGAR

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S. DEEP RECYCLOING INDUSTRIES,, JAMNAGAR

YASMEEN WASEEM PARMAR ,JAMNAGAR vs. THE PR. CIT , JAMNAGAR