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Section 10A16 Section 10B10 Exemption3 Deduction3 Section 10B(4)2 Section 115J2 Business Income2

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

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

THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH

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

THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH

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