Search: disallowance

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Section 153C2 Deduction2 Disallowance2 Addition to Income2

M/S. KRISHNA DEVELOPERS,,JAMNAGAR vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

In the result the appeal of the assessee is partly allowed

ITA 458/RJT/2015[2011-12]Status: DisposedITAT Rajkot25 Jun 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.458-459/Rjt/2015 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 M/S. Krishna Developers, D.C.I.T, 402, 4Th Floor, Oscar Apartment, Vs. Central Circle-2, Limda Lane, Rajkot. Jamnagar.

For Appellant: Shri M.J. Ranpura, A.RFor Respondent: Shri B.B. Rajendra Prasad, CIT. DR

Section 153C

disallowance can be made under section 14A”. In view of the above, we reverse the order of the authorities below and direct the AO to delete the addition made by him. Hence the ground of appeal of the assessee is allowed. ITA no.458-459 /Rjt/2015 Asstt. Years 2011-12 & 2012-13. 7 The 2nd issue raised by the assessee in ground

M/S. KRISHNA DEVELOPERS,,JAMNAGAR vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

In the result the appeal of the assessee is partly allowed