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The Pr. Commissioner Of Income-Tax-3, Ahmedabad Versus M/s. Ashish Chemicals

2016 (2) TMI 410 - GUJARAT HIGH COURT

Addition made on account of suppression of profit - denial of exemption u/s.10B - ITAT deleted the addition - Held that:- The assessee was engaged in manufacturing activity and had two units at Ahmedabad, one of them being export oriented unit, entit .....

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cord and in a detail discussion in the order came to a conclusion that there was no basis for making additions as done by the Assessing Officer rightly confimed by ITAT - Decided against revenue - Tax Appeal No. 75 of 2016 - Dated:- 1-2-2016 - MR. AK .....

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onsideration : Whether on the facts and in the circumstances of the case, learned Income Tax Appellate Tribunal has erred in law and on facts in confirming the order of Commissioner of Income Tax (Appeals) deleting addition made by the Assessing Offi .....

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leted by the CIT(Appeals) and the Tribunal. The assessee was engaged in manufacturing activity and had two units at Ahmedabad, one of them being export oriented unit, entitled for 100% deduction under section 10B of the Income Tax Act. According to t .....

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