THA ACIT, CIRCLE MORBI, MORBI vs. M/S. JAXX VITRIFIED PVT. LTD. , MORBI
In the result, the appeal of the Department is dismissed
ITA 260/RJT/2019[2013-14]Status: DisposedITAT Rajkot09 Jun 2023AY 2013-14
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 143(3)Section 32Section 32(1)(iia)
capital goods. Thus, these are incentives aimed to boost new investments in setting up and expanding the units. The proviso to section 32(l)(iia) restricts the benefits in respect of following-
'Provided that no deduction shall be allowed in respect of
(A) Any machinery or plant which, before its installation by the assesses was used either within or outside
