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2019 (4) TMI 2038 - AT - Income TaxDeduction u/s. 80IA - assessee was having captive power plant - profit in respect of sale of steam to process was disallowed which was in turn confirmed by the Ld. CIT(A) - HELD THAT:- We find no infirmity in the order passed by the Ld. CIT(A) in deleting such addition made by the Ld. AO following the decision taken by his predecessor in the earlier year [2018 (1) TMI 1667 - ITAT AHMEDABAD] in allowing the deduction u/s. 80IA of the Act taking in consideration of the judgment passed by the Co-ordinate Bench a discussed above, hence the same is confirmed. Revenue’s appeal is found to be devoid of any merit and hence dismissed.
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