The Tax Publishers2021 TaxPub(DT) 0724 (Pune-Trib)

IN THE ITAT, PUNE BENCH

INTU RI RAMA RAO, A.M. & S.S. VISWANETHRA RAVI, J.M.

MRC Transolutions (P) Ltd. v. ACIT

ITA No. 528/Pun/2017

29 January, 2021

In favour of Assessee.

Assessee by: Pramod Shingte

Revenue by: Sudhendu Das

ORDER

Inturi Rama Rao, A.M.

This is an appeal filed by the assessee directed against the order of the learned Commissioner (Appeals)- 13, Pune ( the CIT (A) for short) dt. 6-12-2016 for the assessment year 2013-14.

2. The appellant raised the following grounds of appeal :-

1. On the facts and in the circumstances of the case and in law the Learned assessing officer erred in making addition of Rs. 2,18,75,000 being weighted deduction claimed under section 35(1)(ii) of the Act by rejecting appellant s contention in this regard.

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