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2018 (4) TMI 1821 - AT - Income TaxDeduction u/s 80IA(4)(iii) - specific condition in the notification pertaining to the assessee regarding the number of units was not fulfilled - assessee contended that the Assessing Officer had ignored the Profit and Loss Account relating to software business filed vide letter dated 14.02.2014 - CIT-A allowed the claim - HELD THAT:- Where the learned Departmental Representative for the Revenue has failed to controvert the findings of CIT(A) and in view of evidences filed by the assessee in audit report in form No.10CCB, we hold that the assessee is entitled to claim the aforesaid deduction under section 80IA(4)(iii) - Decided against revenue.
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