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2015 (6) TMI 555 - AT - Income TaxDisallowance u/s. 35D - assessee engaged in the business of construction of road and bridges, laying down railway track - Held that:- We do not find any error in the order of the ld.CIT(A) in confirming the disallowances made u/s. 35D for all the assessment years under consideration as the assessee is not an industrial undertaking within the meaning of section- 35D. The business of civil construction would not amount to carrying on any manufacturing activity. See Commissioner of Income Tax, Orissa & ors v. M/s. N.C. Budharaja & Company & Ors, [1993 (9) TMI 6 - SUPREME Court] and Ansal Housing and Construction Ltd vs. CIT [2009 (10) TMI 49 - DELHI HIGH COURT ] - Decided against assessee.
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