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2012 (11) TMI 317 - AT - Income TaxDeduction u/s.80-IB - CIT(A) allowed the claim - Held that:- The A.O. has allowed deduction u/s 80-IB to the assessee in previous assessment years as per the order passed by him in that year u/s 143(3) & the A.O. cannot withdraw relief to a new industrial undertaking which has already been granted without disturbing such relief for earlier years - CIT(A) allowed the claim as revenue could not show that such relief was not allowed by the A.O. in earlier years or to show that such relief although allowed but was subsequently withdrawn. Fact was very much available in the record of the department that the assessee has established a new unit - in favour of assessee.
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