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2014 (8) TMI 975 - AT - Income TaxEntitlement to deduction under section 80-IA - Decision relied by CIT(A) to allow the claim is being challenged in High Court - Held that:- Since the learned Commissioner of Income-tax (Appeals) while allowing the claim of deduction under section 80-IA(4) has followed the decision of the Tribunal, therefore, merely because the Revenue has challenged the decision of the Tribunal before the hon'ble High Court, the same in our opinion cannot be a ground to take a contrary decision than the view taken by the Tribunal. In this view of the matter, we uphold the order of the Commissioner of Income-tax (Appeals) and the ground raised by the Revenue is dismissed. - Decided in favour of assesse.
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