VISAKHAPATNAM PORT AUTHORITY,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM
In the result, appeal of the assessee (ITA No
ITA 192/VIZ/2023[2010-11]Status: DisposedITAT Visakhapatnam22 Jan 2024AY 2010-11
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.192/Viz/2023 ("नधा"रण वष" / Assessment Year : 2010-11) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Circle-1(1), Visakhapatnam, Visakhapatnam. Andhra Pradesh-530001, Pan: Aaalv 0035 C (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr
For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 10(20)Section 11Section 12ASection 143(2)Section 143(3)Section 14ASection 154Section 2(15)Section 263Section 43B
1. Seigniorage Charges
11,33,437
Upto 2007-08
Upto 2008-09
4,21,233
2008-09
2009-10
2. Productivity Linked
36,90,328
Upto 2006-07
Upto 2007-08
Bonus
12,27,664
2007-08
2008-09
3. Leave Encashment
4,44,91,804
Upto 2007-08
Upto