SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR
In the result, ground No.4 raised by the assessee is allowed
ITA 83/RJT/2025[2017-18]Status: DisposedITAT Rajkot30 May 2025AY 2017-18
Section 114Section 115JSection 143(3)
section 115J, then it should be that income which is acceptable to the\nauthorities under the Companies Act. There cannot be two incomes one for the purpose of\nCompanies Act and another for the purpose of the Income-tax Act both maintained under the\nsame Act. If the Legislature intended the Assessing Officer to reassess
