THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH
In the result, the appeal filed by the revenue is hereby dismissed
ITA 15/RJT/2017[2013-14]Status: DisposedITAT Rajkot24 Jun 2022AY 2013-14
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.15/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/S. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh.
For Appellant: Shri Samir Jani, A.RFor Respondent: Shri S.S. Rathi, Sr.D.R
Section 10ASection 115J
3 of 14
Asstt. Year 2013-14
of income. Therefore, it will not be eligible to claim the deduction u/s 10AA of the Act in pursuance to the provisions of section 80A(5) of the Act.
4.6
The AO on perusal of the ITR Form-5 of AY 2015-16 observed that the assessee
