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2016 (7) TMI 572 - AT - Income TaxDeduction under section 80JJA - profits and gains from business of collecting and processing of bio-degradable waste - Held that:- Reasons for disallowing the claim of the assessee is identical, as was considered in the Asstt.Year 2006-07. The ld.AO re-appreciated the certificate issued by SGS India Pvt.Ltd. and its correspondence. In the light of fresh assessment order, if we examine the assessment orders passed in these two years, then, it would reveal that there is a perceptional difference in appreciating the same certificate. Considering the stand of the AO in the year 2015, when he passed assessment order in 2006-07 afresh, we are of the view that orders of the ld.CIT(A) in both the years are not required to be interfered with. In view of the above discussion, we do not find any merit in these appeals - Decided in favour of assessee.
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