Assistant Commissioner of Income-tax, Circle - 6, , Pune Vs Suma Shilp Ltd,, Pune

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Last updated: 03 October 2020
Quick Summary
This case involves an appeal by the Assistant Commissioner of Income Tax against an order from the CIT(Appeals). The appeal contested the allowance of a deduction of Rs. 1,77,45,946 under Section 80IA(iv)(a) and the inclusion of Rs. 9,84,391 for prior period expenses. The Income Tax Appellate Tribunal in Pune heard the case.

Court :
ITAT Pune

Brief :
This appeal preferred by the Revenue emanates from the order of the Ld. CIT(Appeals)-4, Pune dated 01.03.2017 for the assessment year 2012-13 as per the following grounds of appeal on record:

Citation :
ITA No.1758/PUN/2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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