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2013 (11) TMI 308 - AT - Income TaxDeduction u/s 80IA – setting of unit in industrially backward area - Held that:- Allowed the assessee's claim of deduction u/s.80IA relying on the order passed by the ITAT in assessee's own case for the assessment year 2004-05. The Tribunal in the said order has followed another order in assessee's own case for assessment year 2005-06 - Nothing has been brought on record to show that the said decision of the Tribunal has been reversed/modified by the Hon'ble Karnataka High Court. Hence, as on date, the decision holding the field is that of the Tribunal for the assessment year 2004-05 – No any change in facts and circumstances in the present assessment year also. In such facts and circumstances, no any infirmity in the order of the Commissioner of Income-tax (Appeals) – Decided against the Revenue.
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