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2017 (12) TMI 1758 - AT - Income TaxDisallowance u/s 80I/A - sales tax incentive received by the assessee - assessee treated the subsidy as revenue receipt and claimed deduction u/s. 80IA - first degree nexus between the sale of power and sales tax incentive - Whether sales tax subsidy is inextricable linked to the activity of generation of power ? - HELD THAT:- As relying on M/S. PATANKAR WIND FARM PVT. LTD. VERSUS THE DY. COMMISSIONER OF INCOME TAX [2015 (5) TMI 147 - ITAT PUNE] no infirmity in the order of Commissioner of Income Tax (Appeals) in disallowing assessee‟s claim of deduction u/s. 80IA on the sales tax subsidy. Accordingly, the impugned orders are upheld and both the appeals of assessee are dismissed.
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