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2018 (6) TMI 49 - AT - Income TaxDeduction u/s 80-IC - development of a software, which automatically controlled the inbuilt generators installed beneath the telephone towers for communication - Revenue has contended that the manufacturing unit of the assessee was not in existence - Held that:- In immediately preceding assessment year, the assessee has filed sufficient evidence of existence of unit at the address i.e. village Salempur, Rajputana, Roorkee, district Hardwar (Uttaranchal), and accordingly the Tribunal accepted the finding of the learned Commissioner of Income-tax (Appeals)-I, Dehradun for holding that the unit was in existence during relevant period. Since in the year under consideration, the identical issue of denying deduction under section 80-IC of the Act on the allegation of non-existence of the unit is involved, respectfully following the decision of the Tribunal (supra), we uphold the finding of the learned Commissioner of Income-tax (Appeals) on the issue in dispute and dismiss the grounds of the appeal of revenue
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