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2015 (10) TMI 1584 - AT - Income TaxDeduction claimed u/s. 80- IC - CIT(A) allowed the claim - Held that:- We find force in the submissions of the Ld. DR. Prima facie there appears to be difference in the sale figure taken by the AO and by the Ld. CIT(A). Such factual errors cannot be brushed aside lightly, therefore, in the interest of justice and fair play, we restore this issue to the file of the AO. The AO is directed to decide the claim of deduction denovo after giving reasonable and sufficient opportunity to the assessee to explain the difference, if any, in the sales. Thus restore the entire issue relating to the claim of deduction u/s. 80IC to the file of the AO with a direction to decide the issue afresh as per the provisions of law. - Decided in favour of assessee for statistical purpose.
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