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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

5,68,63,487/- u/s 10A as well as u/s 10AA and claimed refund of Rs. 1,05,00,000/- paid as advance tax. 4.7 The assessee has also not selected/specified the date in ITR form where it has been asked that “if liable to furnish the audit report u/s 115JC of the Act mentioned the date of furnishing

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