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2013 (3) TMI 488 - HC - Income TaxDeduction U/s 80IB [4] of the Income Tax Act, 1961 - Commenced business before grant of Factory License - Held that:- In so far as present assessee is concerned, material on record is insufficient to ascertain as to in which category the case would fall. The date of application for grant of Factories license is not available on record. We notice that in our Order dated 17th January 2012, in case of this very assessee in Tax Appeal No. 2016 of 2010, we had placed the proceedings before the Assessing Officer for verifying the facts and deciding the same on the basis of findings given by us in the said judgment. The order of the Tribunal is set-aside; proceedings are placed before the Assessing Officer for ascertaining the facts in light of the observations made above and decide the claim of deduction under Section 80IB of the Act of the assessee afresh.
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