Shri Manish Borad, Accountant Member
ITA Nos. 499 to 502,838,325, 326, 2218/Ahd/2012 ... 326,2197 & 2218/Ahd/2012 Page No 2
Diamond Power Infrastructure Ltd. vs. DCIT
आदेश /ORDER
PER BENCH:-
This set of ten appeals pertains
Hyderabad. Hyderabad.
PAN - AABCK 6861 B
(Assessee) (Respondent)
ITA No. 326/Hyd/2015
Assessment Year: 2010-11
Knoah Solutions Pvt. Ltd., vs. Income Tax Officer ... 2015 relating to AY 2010-11.
2
ITA Nos. 180 & 326 /Hyd/2015
Knoah Solutions Pvt. Ltd.
ITA No. 180/Hyd/2015
allow deduction u/s 80HHC of Rs.
67,47,326/- while determining total income as
per normal provisions and as well as u/s 115JB ... trading goods and consequently the deduction shall
be of Rs.67,47,326/- instead of Rs.4,48,59,326/- claimed by the
assessee
after claiming capital loss of
Rs.41,16,326/- on sale of shares which were converted into
investment from stock in trade ... accordingly withdrew the loss of
Rs.41,16,326/- which was allowed in the earlier assessment order
passed on 16-11-2009.
3. In appeal
total income of
Rs.41,94,000/- to only Rs.9,79,326 ... opening balance in the said accounts amounting to Rs.5,79,326/-
as well as the gift of Rs.4,00,000/- received
April, 2016
IT(SS)A Nos.71, 72 & 326/Ahd/2013 &
C.O. No.67/Ahd/2013 ... GODARA, JUDICIAL MEMBER
IT(SS)A Nos.71, 72 & 326/Ahd/2013
Assessment Years: 2008-09, 2009-10 & 2010-11
Dy. Commissioner
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basis, the quantum of addition
would work out at Rs.23,99,326/-.
The fact that the N.P. rate of 11.5% applied ... correct addition after the Hon'ble ITAT is
Rs.23,99,326/- as against Rs.86,32,725/- computed by the AO and therefore
2008-DB, ST/324/2008-DB, ST/325/2008-DB, ST/326/2008-DB, ST/516/2008-DB, ST/578/2008-DB, ST/608/2008 ... 2008-DB, ST/324/2008-DB, ST/325/2008-DB, ST/326/2008-DB, ST/516/2008-DB, ST/578/2008-DB, ST/608/2008
