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)
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 2008-09
5,09,64,466
3. The Ld. CIT-1, Visakhapatnam observed that since the
assessee has been granted registration U/s