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2014 (2) TMI 1378 - ITAT AHMEDABADDisallowance of deduction u/s.80IA on the profits derived from Trikampura Division - Sole argument of assessee is that the facts are similar to the facts of the Assessment Year 2001-02 and therefore, the arguments advanced for Assessment Year 2001-02 be treated as arguments for the year under consideration. HELD THAT:- We find that in the Assessment Year 2001-02, we vide order of even date [2014 (2) TMI 1377 - ITAT AHMEDABAD] found that there was no good reason to interfere with the orders of the lower authorities in respect of this issue. Therefore, we decline to interfere with the orders of lower authorities for the year under consideration also. Therefore, this ground of appeal of the assessee is dismissed.
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