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
255 ITR 273 and the decision of Hon’ble Bombay High Court in CIT,
Mumbai Vs. Forever Diamonds Pvt. Ltd., Mumbai and requested not to make any adjustment to the book profit for the purpose of MAT.
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I.T.A. No.233/Viz/2017
Andhra Trade Development Corporation, Guntur
3. The AO considered the explanation offered by the assessee and observed that
