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2010 (2) TMI 715 - AT - Income TaxDeduction u/s 80JJA - business of collecting and processing or treating of bio-degradable waste for generating power or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas or making pellets or briquettes for fuel or organic manure - business of collecting and processing or treating the bagasse which is biological waste or bio-degradable waste into briquettes for fuel - Held that:- it is not fair to restrict the location of municipal limits only, when the Circular No. 772 refers to 'local bodies' which include the Panchayats as well. The Panchayats refer to the villages or rural areas where the sugar industries are essentially located. There are planners for every nook and corner of the country. Therefore, the problem is common both for municipalities and the other areas of the country. Regarding the objection relating to the end-product after processing is one and the same as the waste collected - Held that:- there is great amount of change in terms of caloric value of the briquettes before and after the said processing or treatment. - Decided in favor of assessee. Denial of deduction u/s 080JJA in respect of job work charges - Held that:- Business of collecting and the business of processing or treating are qualified by 'and' and not 'or'. Therefore, it is essential, the business of collecting should be done by assessee as part of his business activities, whereas in the job work related activities, this part is done by the job work customers and assessee has no role in such activity. - Decided against Assessee.
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