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2016 (1) TMI 1289 - ITAT CHENNAIDeduction u/s.80IA - whether each of the windmill was a separate undertaking? - Held that:- As in assessee’s own case for the A.Y. 2006-07 [2015 (10) TMI 2649 - ITAT CHENNAI] observed that each windmill is to be considered independent and separate and as a consequence deduction u/s.80IA to be computed and decided the issue in favour of the assessee. Accordingly, the CIT(Appeals) is justified in allowing the claim of deduction u/s.80IA of the Act to the assesse and this ground of the appeal of the Revenue is dismissed. Depreciation claim @ 60% on UPS accepted. See [2014 (11) TMI 1121 - ITAT CHENNAI].
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