Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1635 - AT - Income TaxDeduction u.s 80IA - profit of power plant -revised return - CIT (A) rejected the claim of the assessee by holding that claim u/s 80IA cannot be allowed by filing a letter during the assessment proceedings - Held that:- Commissioner of Income Tax Vs. Jai Parabolic Springs Ltd. [2008 (4) TMI 3 - HIGH COURT OF DELHI], Jute Corporation of India Ltd. Vs. CIT [1990 (9) TMI 6 - SUPREME Court], Commissioner of Income Tax Vs. Rose Services Apartment India P. Ltd. [2009 (2) TMI 483 - Delhi High Court] and CIT Vs. Jindal Saw Pipes Ltd. [2010 (9) TMI 45 - DELHI HIGH COURT] - Matter remanded back - Decided in favour of assessee.
|