ITAT directs Readjudication of Section 35AD deduction

ACIT Vs MP Warehousing and Logistics Corporation (ITAT Indore)

The case of ACIT Vs MP Warehousing and Logistics Corporation, adjudicated by ITAT Indore, pertains to the deduction claimed under section 35AD of the Income Tax Act. The appeal raised by the Revenue challenges the decision of the Commissioner of Income Tax (Appeals) favoring the assessee regarding the disallowance of deduction.

The appeal revolves around the disallowance of deduction under section 35AD by the Assessing Officer (AO), which was subsequently

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