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ITAT Delhi: Rejection of Books, 44AD Inapplicability & 80HH/80I Deductions Upheld
Case Law Details
- Case Name
- DCIT Vs Asian Consolidated Industries Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1993-94
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Asian Consolidated Industries Ltd. (ITAT Delhi)
ITAT Delhi Dismisses Revenue’s Appeals- Wrong Rejection of Books, 44AD Inapplicable & 80HH/80I Deductions Allowed
Delhi ITAT delivered a consolidated order dismissing Revenue’s appeals for AYs 1993-94, 1994-95 & 1995-96 in the case of M/s Asian Consolidated Industries Ltd.
Asian Consolidated Industries Ltd. (originally Asian Can Ltd.) was engaged in manufacturing of flexible packaging, laminates, open top sanitary cans & general line metal cans. Pursuant to orders of Punjab & Haryana High Court...
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