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2018 (10) TMI 1186 - HC - Income TaxEntitlement to deduction u/s 80IA in respect of windmill unit - Held that:- Substantial Questions of Law were considered by the Division Bench of this Court in the assessee's own case for the earlier Assessment Year in Prasad Productions P.Ltd. vs. Deputy Commissioner of Income Tax [2015 (3) TMI 158 - MADRAS HIGH COURT] as held having exercised their option and their losses have been set off already against other income of the business enterprise, the assessee in this appeal falls within the parameters of Section 80IA of the Income Tax Act - decided in favour of the assessee.
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