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Showing contexts for: misquoting of section in Dcit Corporate Circle I(2), Chennai vs Wayne Burt Petrochemicals (P) Ltd., ... on 1 January, 2020Matching Fragments
This is an appeal filed by the Revenue directed against the order of the Commissioner of Income Tax (Appeals)-7, Chennai ('CIT(A)' for short) dated 14.03.2019 for the Assessment Year (AY) 2009-2010.
:- 2 -: ITA No.1661/2019
2. The Revenue raised the following grounds of appeal:
''1. The order of the Ld. CIT(A) is contrary to law, facts and circumstances of the case.
2.1 The CIT(A) erred in allowing the appeal of the assessee by relying on the jurisdictional High Court order in the case of CIT Vs. Heartland KG Information Ltd., without appreciating the fact that the decision was regarding misquotation of section for claiming deduction where the conditions for claim under correct section are satisfied, whereas in the assessee's case, the conditions specified in section 1OA/ 10B have not been satisfied at all.