Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 5 - DELHI HIGH COURTDeduction u/s 80-IB(9) – determining the initial assessment year – petitioner seek the matter be remanded to the Tribunal to decide the matter de novo to determine as a matter of fact as to when commercial production commenced for the purposes of fixing the “initial assessment year” - documents have been specifically considered by the Tribunal whereupon it has returned a categorical finding of fact that commercial production commenced in A.Y 1996-97 – appeal dismissed – deduction not available in AYs 2003-04 and 2004-05 - remand is not called for
|