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)
801A though the Rent Income has\ndirect nexus with the 80IA eligible business activity of the assessee, being income\nderived from the business and further issue is covered in favour of assessee by the\ndecision of Rajkot bench in assessee's case for earlier years and not following it.\n(ii). stating that revenue is not accepting the definition
