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2011 (7) TMI 516 - AT - Income TaxDisallowance - Deduction u/s 80-IA - Whether the activities of cleaning of beaches with mechanized solid waste management system is not eligible under section 80-IA - As from the definition in the National Solid Waste Management Act of Jamaica as well as the reports of the Environmental Audit, of World Bank, Department of Economic Affairs (Government of India) and also having regard to the scheme spelt out in MSW (M & H) Rules, 2000 we hold that the activity of the assessee i.e., cleaning the beaches - without being involved in control of generation, disposal, and policy making - cannot be considered as a solid waste management activity - Consequently, assessee is not eligible for deduction under section 80-IA of the Act. Regarding machinery purchased for using sanitary work - Find the assessee has indeed filed the details before the Assessing Officer and all the machineries were shown in the balance sheet. Therefore, this observation of the learned CIT(A), in our opinion, is incorrect. However this in our opinion, by no means will entitle the assessee to claim the deduction under section 80-IA of the Act - Decided against the assessee.
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