u/s 14A of Rs. 9,40,42,000/ -.
3. The subject matter of appeal is only regarding
disallowance of investment allowance u/s 32AC ... allowance U/s. 32 AC of Income Tax Act . 1961. The
Ld. Assessing Officer denied the claim of Investment
Allowance u/s 32AC solely
section (15) of section 45 of the said Act, sanctioned and
brought into force by the Central Government under sub-
section (7) of section ... then, subject
to the provisions of sub-section (2) of section 72 and sub-
section (3) of section 73 , the allowance or the part
section (15) of section 45 of the said Act, sanctioned and
brought into force by the Central Government under sub-
section (7) of section ... then, subject
to the provisions of sub-section (2) of section 72 and sub-
section (3) of section 73 , the allowance or the part
section (15) of section 45 of the said Act, sanctioned and
brought into force by the Central Government under sub-
section (7) of section ... then, subject
to the provisions of sub-section (2) of section 72 and sub-
section (3) of section 73 , the allowance or the part
section (15) of section 45 of the said Act, sanctioned and
brought into force by the Central Government under sub-
section (7) of section ... then, subject
to the provisions of sub-section (2) of section 72 and sub-
section (3) of section 73 , the allowance or the part
section (15) of section 45 of the said Act, sanctioned and
brought into force by the Central Government under sub-
section (7) of section ... then, subject
to the provisions of sub-section (2) of section 72 and sub-
section (3) of section 73 , the allowance or the part
section (15) of section 45 of the said Act, sanctioned and
brought into force by the Central Government under sub-
section (7) of section ... then, subject
to the provisions of sub-section (2) of section 72 and sub-
section (3) of section 73 , the allowance or the part
order that:
"The conditions laid down u/s 32AD is same as in the Section
32AC and as the assessee is not qualified ... asset is installed. The conditions
laid down u/s 32AD is same as in the Section 32AC and as the assessee
is not qualified
amount of Rs.10,78,69,095/- as
deemed income u/s 32AC in the present year without considering the fact that
in the assessee ... case. CIT(A) and ITAT had upheld the addition made
u/s 32AC for AY 2013-14, 2014-15 and 2015-16.
8. For these
amount of Rs.10,78,69,095/- as
deemed income u/s 32AC in the present year without considering the fact that
in the assessee ... case. CIT(A) and ITAT had upheld the addition made
u/s 32AC for AY 2013-14, 2014-15 and 2015-16.
8. For these
