M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI
In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above
ITA 127/RAN/2015[2010-11]Status: DisposedITAT Ranchi08 Jul 2020AY 2010-11
Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)
Section 143(3)Section 40
2,33,618/-
(iii)
Other workers` welfare expenses Rs. 3,937/-
Hence, we dismiss the appeals of Revenue and allow the cross objections filed by the assessee.
19. Summarised ground No. 4raised by Revenue reads as follows:
Addition on account books and periodicals Rs. 37,74,696/-.
This ground also relates to ground no. 3 of C.O. No. 18/Ran/2017
