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2020 (1) TMI 1522 - AT - Income TaxDeduction u/s 80IC - AO held that the products manufactured by the assessee fall under schedule 13 (at serial No. 19) which is a negative list and, therefore, profit derived from the manufacture of these products is not eligible for deduction u/s 80 IC - HELD THAT:- We find that the issues involved in this matter are directly and substantially covered in assessee’s own case in earlier years [2019 (2) TMI 1191 - ITAT DELHI] and while respectfully following the same we hold that the assessee is entitled to deduction under section 80 IC of the Act - Decided in favour of assessee.
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