Search: disallowance

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Section 10A21 Section 115J4 Section 271(1)(c)2 Exemption2 Deduction2 Disallowance2

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

disallowed outrightly. Page 11 of 14 Asstt. Year 2013-14 The mentioning of section 80-IB was only clerical mistake and with all fairness as per the facts and circumstances and as per the previous claims in tax calculation under section 115J

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

In the result, the appeal filed by the Revenue is dismissed