THE AMROLI VIBHAG VIVIDH KARYAKARI SAHKARI M LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 2(3), SURAT
In the result, ground no.3 raised by the assessee is allowed
ITA 672/SRT/2023[2017-18]Status: DisposedITAT Surat21 Dec 2023AY 2017-18
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.672/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) The Amroli Vibhag Vividh Vs. The Dcit, Karyakari Sahkari M. Ltd., Circle – 2(3), Utran Amroli, Taluka Choryasi, Surat Surat – 394105. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat3043M (Appellant) (Respondent) Appellant By Shri Mehul K. Patel, Ar Shri Vinod Kumar, Sr. Dr Respondent By 18/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023
Section 143(3)Section 80ASection 80LSection 80PSection 80P(2)(a)Section 80P(2)(d)
iv), 80P(2)(d) and 80P(2)(c)(i) totaling to Rs.22,35,169/-, the appellant has claimed deduction to the extent of gross total income of Rs.20,61,093/-.
5. The appellant craves liberty to add, any ground of appeal.”
3. Now, we shall take all these grounds one by one.
4. Ground No.1 raised by the assessee, relates
