M/S. ANDHRA TRADE DEVELOPMENT - CORPORATION, PVT.LTD.,GUNTUR vs. THE ACIT,, GUNTUR
ITA 233/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam12 Dec 2018AY 2013-2014
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.233/Viz/2017 (धििाारण िर्ा/ Assessment Year: 2013-2014) M/S Andhra Trade Development The Assistant Commissioner Corporation Pvt. Ltd., Of Income-Tax, Circle-1(1) Guntur Guntur [Pan : Aabca8777C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 115Section 115JSection 33ASection 74
gains assessed by the AO resulted in Nil income.
Therefore, argued that the case law relied upon by the AO is not applicable in the assessee’s case.
8. We have heard both the parties and perused the material placed on record. In this case, the company is a loss making company and for the A.Y.
2013-14, the company
