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


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)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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Published in Income Tax
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