2024 (12) TMI 1542

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....ent : M/S.J.NARAYANASAMY FOR SOLE RESPONDENT, VIDE B/O DATED 13.02.2017 ORDER (Order of the Court was made by the Hon'ble Anita Sumanth J) It is pointed out that there is an error in order dated 24.10.2024 insofar as the tax impact is above the threshold as stipulated under Circular bearing No.9 of 2024 dated 17.09.2024. Hence, order dated 24.10.2024 is recalled and the following order i....

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....ant is entitled to get relief only under Section 35E of the Act in respect of expenditure in question ignoring that section 35 E is not applicable where the commercial production has started in the case of the Assessee? 5.Whether in facts and circumstances of the case the Appellant is entitled to relief under Section 801A of the income tax Act in respect of 650 TPD Kiln? 6.Whether in facts a....