THE ACIT,, GUNTUR vs. SAI BHASKAR IRONS LIMITED,, GUNTUR
In the result, appeal of the revenue is dismissed
ITA 108/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam21 Feb 2018AY 2012-13
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.108/Viz/2016 (ननधधारण वषा/Assessment Year:2012-13) Asst.Commissioner Of Income Tax Vs. M/S.Sai Bhaskar Circle-2(1), Guntur Irons Limited 3-1-3/A, 3Rd Lane Rajendra Nagar Guntur [Pan :Aamcs1675G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri Deba K.Sonowala, Dr प्रत्यथी की ओर से / Respondent By : Shri I Kama Sastry, Ar सुनवधई की तधरीख / Date Of Hearing : 09.02.2018 घोषणा की तारीख/Date Of Pronouncement : 21.02.2018
For Appellant: Shri Deba K.Sonowala, DRFor Respondent: Shri I Kama Sastry, AR
Section 14Section 68
69B and 69C being treated separately, because such deemed income is not income from salary, house property, profits and
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M/s Sai Bhaskar Iron Limited, Guntur
gains of business or profession, or capital gains, nor is it income from 'other sources' because the provisions of sections
