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2018 (10) TMI 1703 - AT - Income TaxDisallowance of deduction claimed u/s. 80IA - HELD THAT:- Undisputedly facts and circumstances of present AY 2006-07 are quite similar and identical to the facts and circumstances of the AY 2007-08 and 2010-11 therefore, we have no hesitation to hold that the Tribunal has allowed deduction u/s. 80IA to the assessee by dismissing appeal of the Revenue and upholding the order of the CIT(A) for these two years. Therefore, respectfully following the same, we hold that the CIT(A) was allowed for allowing deduction u/s. 80IA of the Act to the assessee for AY 2006-07 and there is no valid reason to interfere with the same. Accordingly, sole ground of Revenue being devoid of merits is dismissed.
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