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2017 (12) TMI 1826 - AT - Income TaxDeduction u/s. 80lB for Goa Unit - sale of scrap as receipts there from was not income from sale of manufactured Products or By Products of the industrial undertaking - Whether CIT(A) has erred in allowing the appeal of the assessee u/s. 80lB on income earned from sale of scrap when it was not derived from the activities of the eligible business? - HELD THAT:- We find that similar issue of claim of deduction u/s. 80IB of the Act on sale of scrap generated out of manufacturing process was treated as business income and the deduction u/s. 80IB of the Act was allowed. The issue arising in the present bunch of appeals filed by the Revenue is identical to the issue in the earlier years [2015 (9) TMI 892 - ITAT PUNE] and there is no change in the factual aspect. Accordingly, we uphold the order of Commissioner of Income Tax (Appeals) and dismiss the grounds of appeal raised by the Revenue.
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