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2018 (4) TMI 556 - AT - Income TaxDisallowing deduction u/s 80IB(5) - addition based on the assessment made for A.Y. 2011-12 wherein similar disallowance was made by the AO - Held that:- On appeal the learned CIT(A), following the order of his predecessor for assessment years 2010-11 and 2011-12 allowed the claim of the assessee. On a perusal of the order of the Tribunal for assessment years 2010-11 and 2011-2 we find that the Tribunal allowed the claim of the assessee - we uphold the order of the learned CIT(A) in allowing the claim for deduction under Section 80IB(5) of the Act to the assessee. - Decided in favour of assessee.
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