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Case Law Details

Case Name : Chandan Garments Private Ltd. Vs PCIT (ITAT Indore)
Appeal Number : ITA No. 125/Ind/2022
Date of Judgement/Order : 02/12/2022
Related Assessment Year : 2017-18
Courts : ITAT Indore
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Chandan Garments Private Ltd. Vs PCIT (ITAT Indore)

Arguments Advanced by the Assessee-Appellant:

1. That the case pertains to A.Y 2017-18 (01.04.2016 to 31.03.2017) and the rate of tax u/s 115BBE was 30%+3%Cess as on first day of the Previous-Year i.e. 01.04.2016, therefore the tax-r

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