THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASST. CIT,, VISAKHAPATNAM
In the result, CO raised by the assessee is disposed off as discussed herein above
ITA 325/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2012-2013
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)
section 43B by the Finance
Act, 2023, w.e.f. 1-4-2024:
(g) “small enterprise” shall have the meaning assigned to it in clause
(m) of section 2 of the Micro, Small and Medium Enterprises
Development Act, 2006 (27 of 2006).”
87. From the bare reading of the above provisions and Explanation to
Section 43B, the terms “public financial institutions”; “scheduled