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2014 (10) TMI 874 - AT - Income TaxDeduction u/s 80IC(2) - Held that:- AO has examined the condition of allowability of the claim u/s 80IC in the initial assessment year of the claims i.e. A.Y. 2005-06 itself in an order passed u/s 143(3) of the Act. This was followed in the subsequent A.Y. These assessments are not disturbed till date. There is no change in the facts and circumstances of the case. Only a fresh view, contrary to the earlier view is taken during this impugned Assessment year on the same set of facts and exemption is denied. This cannot be permitted as held by the Jurisdictional High Court in the case of Delhi Patra Prakasham Ltd. (2013 (6) TMI 70 - DELHI HIGH COURT). Respectfully following the same, we uphold the order of the Ld. CIT(A) for different reasons. - Decided in favour of assessee.
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