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)
disallowance of deduction under section 80P(2)(d) of the Act to the tune of Rs.6,49,886/-.
5. So far as the ground no.1 is concerned, Ld. Counsel for the assessee invited our attention to the judgment passed by the Hon'ble jurisdictional Gujarat High Court in the case of Surat Vankar
Sahakari Sangh Ltd. vs. ACIT, 72 taxmann.com
