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2015 (10) TMI 387 - AT - Income TaxClaim of deduction u/s.80IB in respect of LPG Bottling Plant - AO denied the deduction on the ground that the activity of filling of gas into cylinder does not constitute manufacturing and the LPG bottling plants are part of refining activities - CIT(A) allowed the claim - Held that:- In view of the aforesaid decision of the Hon'ble Jurisdictional High Court in Hindustan Petroleum Corporation Ltd. (2013 (5) TMI 124 - BOMBAY HIGH COURT), which is applicable mutatis mutandis in assessee’s case also, we affirm the order of the learned Commissioner (Appeals) to held bottling of gas cylinders is found eligible for deduction u/s. 80IA. - Decided in favour of assessee. Claim u/s 80G for the payment towards contribution to Rajiv Gandhi Institute of Petroleum Technology - Commissioner (Appeals) held that the donation to such institution can be allowed only when such institution or contribution is specifically approved by the Government for deduction under any specific section - Held that:- Commissioner (Appeals) has merely asked the Assessing Officer to examine the claim of deduction under section 80G, after verifying the necessary documents / certificate for the claim. We do not find any violation of provision of section 250(4), while giving such direction as he has not set aside the matter for fresh adjudication but only for verification which he empowered to do so while disposing off the appeal. - Decided against revenue.
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