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15 results for “disallowance”+ Section 801A(7)clear

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Mumbai226Delhi170Hyderabad113Ahmedabad106Kolkata63Chennai50Bangalore37Pune36Indore22Jaipur20Chandigarh18Visakhapatnam15Rajkot13Nagpur11Surat10Patna10Raipur8Cuttack7Dehradun7Jodhpur6Lucknow5Guwahati4Cochin4Amritsar2Calcutta1Karnataka1

Key Topics

Section 80I51Section 143(3)12Deduction12Section 40A(3)9Section 801A9Disallowance9Limitation/Time-bar9Section 326Section 2633

ACIT, CIRCLE-2(1)., GUNTUR vs. TRANSSTROY(INDIA)LTD.,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 509/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

7. Against the order of the AO, the revenue and the assessee have filed the cross appeals before this Tribunal for the A.Y.2011-12 to 2014-15.The disallowances made by the AO u/s 80IA(4) for the remaining assessment years are as under : 2012-13 Rs.130,20,84,944/- 2013-14 Rs.108,459,902/- 2014-15 Rs.274,37,42,025/- Against

Section 1483
Section 153C3
Depreciation3

TRANSSTROY(INDIA)LIMITED,,GUNTUR vs. ACIT, CIRCLE-2(1),, GUNTUR

The appeal of the Revenue is allowed for A

ITA 529/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

7. Against the order of the AO, the revenue and the assessee have filed the cross appeals before this Tribunal for the A.Y.2011-12 to 2014-15.The disallowances made by the AO u/s 80IA(4) for the remaining assessment years are as under : 2012-13 Rs.130,20,84,944/- 2013-14 Rs.108,459,902/- 2014-15 Rs.274,37,42,025/- Against

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, GUNTUR vs. TRANSSTORY (INDIA) LIMITED,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 193/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

7. Against the order of the AO, the revenue and the assessee have filed the cross appeals before this Tribunal for the A.Y.2011-12 to 2014-15.The disallowances made by the AO u/s 80IA(4) for the remaining assessment years are as under : 2012-13 Rs.130,20,84,944/- 2013-14 Rs.108,459,902/- 2014-15 Rs.274,37,42,025/- Against

THE ACIT,, GUNTUR vs. M/S. TRANSSTORY (INDIA) LTD., GUNTUR

The appeal of the Revenue is allowed for A

ITA 470/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

7. Against the order of the AO, the revenue and the assessee have filed the cross appeals before this Tribunal for the A.Y.2011-12 to 2014-15.The disallowances made by the AO u/s 80IA(4) for the remaining assessment years are as under : 2012-13 Rs.130,20,84,944/- 2013-14 Rs.108,459,902/- 2014-15 Rs.274,37,42,025/- Against

TRANSTROY (INDIA) LIMITED,GUNTUR vs. ASSISTANT COMMISSIONER, CIRCLE 2(1) , GUNTUR

The appeal of the Revenue is allowed for A

ITA 248/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

7. Against the order of the AO, the revenue and the assessee have filed the cross appeals before this Tribunal for the A.Y.2011-12 to 2014-15.The disallowances made by the AO u/s 80IA(4) for the remaining assessment years are as under : 2012-13 Rs.130,20,84,944/- 2013-14 Rs.108,459,902/- 2014-15 Rs.274,37,42,025/- Against

THE ACIT, GUNTUR vs. M/S TRANSSTROY (INDIA) LTD.,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 163/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

7. Against the order of the AO, the revenue and the assessee have filed the cross appeals before this Tribunal for the A.Y.2011-12 to 2014-15.The disallowances made by the AO u/s 80IA(4) for the remaining assessment years are as under : 2012-13 Rs.130,20,84,944/- 2013-14 Rs.108,459,902/- 2014-15 Rs.274,37,42,025/- Against

TRANSTROY INDIA LTD.,,HYDERABAD vs. THE ACIT,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 193/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

7. Against the order of the AO, the revenue and the assessee have filed the cross appeals before this Tribunal for the A.Y.2011-12 to 2014-15.The disallowances made by the AO u/s 80IA(4) for the remaining assessment years are as under : 2012-13 Rs.130,20,84,944/- 2013-14 Rs.108,459,902/- 2014-15 Rs.274,37,42,025/- Against

THE ACIT, GUNTUR vs. M/S TRANSSTROY INDIA LTD.,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 162/VIZ/2015[2009-10]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

7. Against the order of the AO, the revenue and the assessee have filed the cross appeals before this Tribunal for the A.Y.2011-12 to 2014-15.The disallowances made by the AO u/s 80IA(4) for the remaining assessment years are as under : 2012-13 Rs.130,20,84,944/- 2013-14 Rs.108,459,902/- 2014-15 Rs.274,37,42,025/- Against

TRANSSTROY (INDIA) LTD.,HYDERABAD vs. THE ACIT., GUNTUR

The appeal of the Revenue is allowed for A

ITA 430/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

7. Against the order of the AO, the revenue and the assessee have filed the cross appeals before this Tribunal for the A.Y.2011-12 to 2014-15.The disallowances made by the AO u/s 80IA(4) for the remaining assessment years are as under : 2012-13 Rs.130,20,84,944/- 2013-14 Rs.108,459,902/- 2014-15 Rs.274,37,42,025/- Against

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 4/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

7. Aggrieved by the order of the ld. CIT(A), the Revenue is in appeal before this Tribunal. 8. We have heard both the sides, perused the material placed on record. 9. Since the issue is squarely covered by the decision of the ITAT, Hyderabad Bench in assessee’s own case for the A.Ys. 9 ITA Nos. 4-6/VIZ/2014

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 5/VIZ/2014[2008-09]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

7. Aggrieved by the order of the ld. CIT(A), the Revenue is in appeal before this Tribunal. 8. We have heard both the sides, perused the material placed on record. 9. Since the issue is squarely covered by the decision of the ITAT, Hyderabad Bench in assessee’s own case for the A.Ys. 9 ITA Nos. 4-6/VIZ/2014

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 6/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

7. Aggrieved by the order of the ld. CIT(A), the Revenue is in appeal before this Tribunal. 8. We have heard both the sides, perused the material placed on record. 9. Since the issue is squarely covered by the decision of the ITAT, Hyderabad Bench in assessee’s own case for the A.Ys. 9 ITA Nos. 4-6/VIZ/2014

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,, KAKINADA vs. SRI LALITHA ENTERPRISES INDUSTRIES PRIVATE LIMITED, PEDDAPURAM

In the result, all the appeals filed by the Revenue and the Cross Objections filed by the assessee are dismissed

ITA 481/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appala Raju – Sr.DR
Section 143(3)Section 148Section 153CSection 801ASection 80I

7. Any other ground submitted at the time of hearing.” 3. Ground Nos. 1 to 3 relates to deduction under section 80IA of the Income Tax Act, 1961 (hereinafter referred to as "Act"). 4. Facts of the case in brief are that the assessee-company is engaged in the business of paddy milling and sale of rice

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,, KAKINADA vs. SRI LALITHA ENTERPRISES INDUSTRIES PRIVATE LIMITED, PEDDAPURAM

In the result, all the appeals filed by the Revenue and the Cross Objections filed by the assessee are dismissed

ITA 482/VIZ/2018[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appala Raju – Sr.DR
Section 143(3)Section 148Section 153CSection 801ASection 80I

7. Any other ground submitted at the time of hearing.” 3. Ground Nos. 1 to 3 relates to deduction under section 80IA of the Income Tax Act, 1961 (hereinafter referred to as "Act"). 4. Facts of the case in brief are that the assessee-company is engaged in the business of paddy milling and sale of rice

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,, KAKINADA vs. SRI LALITHA ENTERPRISES INDUSTRIES PRIVATE LIMITED, PEDDAPURAM

In the result, all the appeals filed by the Revenue and the Cross Objections filed by the assessee are dismissed

ITA 483/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appala Raju – Sr.DR
Section 143(3)Section 148Section 153CSection 801ASection 80I

7. Any other ground submitted at the time of hearing.” 3. Ground Nos. 1 to 3 relates to deduction under section 80IA of the Income Tax Act, 1961 (hereinafter referred to as "Act"). 4. Facts of the case in brief are that the assessee-company is engaged in the business of paddy milling and sale of rice