DCIT , Khandwa V. M/s Nepa ltd. Nepanagar, Nepanagar

ITA 541/Ind/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7590 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-01-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 27-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , , ... 541 / /2017 * * : 2009/10 2 , . 33 , , 9 :;9 . . . / 9961 > : , 2 :;9 > : B C : 27 . 01 . 2020 D C : 28 . 01 . 2020 , G * * 2009/10 C > 2 ()/ III, L 05.05.2017 MND 3 O 2. , Q R : ML ...B G B U M3 V U WV *U > XY R M > B . . . 541 / / 2017 . 33, , 2 3. MG M :C 3 : \ 2 ] B R 4. 3 Q Q R _B :; * `A . 3/2018 L 11.07.2018 M G C B \* ML 20 R _B :; * `A . 17/2019 L 08.08.2019 G C N. 50 L * `A . 3/2018 L 11.07.2018 `V . 5 > M R _B :; * ` A . 17/2019 L 08.08.2019 C > 268 B 2U R C B B > L L : D. 50 C B R : * *` :* L R GU C , MD B , `A `2 Q R H 3 B , 3 H > :* B M `2 Q `A `V 13, J D D , R LB Q M U `A WV / V / C B /U/:;U/ N D M /U/:;U/ N `V 3 R ML*Y > M M 3 / B 5. M : R, Q M GU R : D. 50 C B ] > XY R, . . . 541 / / 2017 . 33, , 3 Q B , G B : M Q M ` 2UQ B G B `A C > 268(1) U > XY R M C`U 3 * WV G B 56 B 198 () : R C XY 3 WV 2 2 . .. B 3U (:) 3. : R 3M . 19650/201 7 R > ` 2 V/III * *L 3. : R WV * Q 3` Q Q `A M U G , G B B ` Y Q Q MM () B 3 A L : (EXCEPTION CLAUSE) 6. `, > ` > 28.01.2020 R GM Q // // ( ) ( ) L : 28.01.2020 :3M : 9 , :;9 , 2 () , 2 , M :C , *