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2018 (9) TMI 1957 - AT - Income TaxDeduction u/s.80IA - assessee treated ‘Sales Tax Benefit’ received from the Government as income derived from generation of power and accordingly, claimed deduction u/s.80IA - HELD THAT:- As decided in Dy.CIT Vs. Indo Enterprises Pvt. Ltd [2017 (12) TMI 1758 - ITAT PUNE] and M/S. PATANKAR WIND FARM PVT. LTD. VERSUS THE DY. COMMISSIONER OF INCOME TAX [2015 (5) TMI 147 - ITAT PUNE]assessee is not eligible for claiming benefit of deduction u/s.80IA(4) in respect of ‘Sales Tax Benefit’ received from the State Government. - Decided against assessee.
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