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ITAT SB explains scope of assessment or reassessment u/s.153A(1)(b) & Sec. 80IA
Case Law Details
- Case Name
- All Cargo Global Logistics Ltd Vs Deputy Commissioner of Income-tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05 TO 2009-10
- Courts
- ITAT Mumbai
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ITAT MUMBAI BENCH (SPECIAL BENCH)
All Cargo Global Logistics Ltd.
v.
Deputy Commissioner of Income-tax
IT APPEAL NOS. 5018 TO 5022 & 5059 (MUM.) OF 2010
[ASSESSMENT YEARS 2004-05 TO 2009-10]
JULY 6, 2012
ORDER
Per Bench – These appeals involving certain common grounds regarding interpretation of section 153A of the Income-tax Act, 1961, and claimed for deduction under section 80-IA (4) of the Act. The same are being discussed by us with reference to the facts of the case for assessment year 2004-2005 in the case of Allcargo Global Logistics Ltd. The grounds taken by the assessee i...
