IN THE ITAT, AHMEDABAD BENCH

RAJPAL YADAV, V.P. & T.S. KAPOOR, A.M.

DCIT v. Artex Aparels

ITA No. 1450/Ahd/2017 With Cross Objection No. 24/Ahd/2019

A.Y. 2012-13

5 March, 2020

Revenue by : T. Shankar, Sr. D.R.

Assessee by : T.P. Hemani, Sr. Advocate & Parimal S. Parmar, A.R.

T.S. Kapoor, A.M.

This is an appeal filed by the revenue against the order of learned Commissioner (Appeals)-10, Ahmedabad, dt. 20-3-2017 relating to assessment year 2012-13.

2. The Revenue has taken the following grounds of appeal:

(1) That the learned Commissioner (Appeals) has erred in law and on facts in deleting the disallowance of expenses claimed under the head material accessories of Rs. 1,22,62,031.

(2) That the learned Commissioner (Appeals) has erred in law and on facts in deleting the disallowance of deduction under section 10AA of the Act Rs. 35,20,119.

(3) That the learned Commissioner (Appeals) has erred in law and on facts in deleting the disallowance of EPF & ESI contribution of Rs. 15,62,361.

(4) That the learned Commissioner (Appeals) has erred in law and on facts in deleting the disallowance of interest on deposits of Rs. 4,03,200.