Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1802 - AT - Income TaxDeduction u/s. 80P - HELD THAT:- Since in this case even though assessee is not involved in trading but is engaged in contract works, which included material being supplied by the Government, assessee is eligible for claim u/s. 80P(2)(a)(vi). No other contrary judgment has been brought to my notice. Respectfully following the principles laid down in M/s. Uralungal Labour Contract [2009 (10) TMI 890 - KERALA HIGH COURT] direct the AO to allow the deduction u/s. 80P(2)(a)(vi), as being allowed in earlier years also. Grounds are allowed.
|