Case Law Details
Case Name : Ginza Industries Ltd Vs DCIT (ITAT Kolkata)
Appeal Number : ITA No. 619/Kol/2021
Date of Judgement/Order : 08/12/2022
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Kolkata
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Ginza Industries Ltd Vs DCIT (ITAT Kolkata)
ITAT Kolkata held that rejection of deduction claimed under section 80JJAA of the Income Tax Act on the basis of minor technical defect is unsustainable. Moreover, audit report has given complete clarity of the deduction.
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