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2015 (11) TMI 1001 - HC - Income TaxEntitlement to claim deduction under Section 80IC(4) - non placing on record any documents in support of his claim by assessee that the imported machines had not been used in India, especially since the machines were purchased by the assessee 7 months after their import - Held that:- A s held by Tribunal, being final fact finding authorities, find no force in the submissions of the Ld. DR that documents were not filed before the Assessing Officer. The reading of the assessment order for assessment year 2006-07 clearly show that documents were filed before the Assessing Officer also. - Decided in favour of assessee.
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