The Tax Publishers2020 TaxPub(DT) 5455 (Pune-Trib)

IN THE ITAT, PUNE BENCH

P.M. JAGTAP, V.P. & PARTHA SARATHI CHAUDHURY, J.M.

Dharashiv Sakhar Karkhana Ltd. v. Dy. CIT

ITA No. 1683/Pun/2015

24 September, 2020

Appellant by: Kishore Phadke

Respondents by: Kesang Y. Sherpa

ORDER

Partha Sarathi Chaudhury, J.M.

This appeal preferred by the assessee emanates from the order of learned Commissioner (Appeals)-12, Pune, dated 3-9-2015 as per the following grounds of appeal on record :--

'1. The learned Commissioner (Appeals)-12, Pune erred in law and on facts in affirming disallowances under section 40(a)(ia) of the Income Tax Act, 1961 made by learned DCIT, Central Circle 2(1), Pune (hereinafter referred to as learned assessing officer) amounting to Rs. 8,20,70,865.

2. The learned Commissioner (Appeals)-12, Pune erred in law and on facts in affirming disallowances under section 40(a)(ia) of the Income Tax Act, 1961 made by learned assessing officer for following expenses :--

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