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2019 (2) TMI 1201 - ITAT HYDERABAD
Assessment u/s 153A - Fresh claim in the return of income filed in response to notice issued u/s 153A - Held that:- We hold that the assessee can make a fresh claim in the return of income filed in response to notice issued u/s 153A. Accordingly, ground raised by the revenue in this regard is dismissed.
Eligible to claim deduction u/s 80IA - Contracts awarded to JVs - Held that:- Assessee can claim the same as a constituent of the above JVs, the coordinate bench of ITAT, Visakhapatnam in the case of Transstory (India) Ltd. (2011 (7) TMI 810 - ITAT VISAKHAPATNAM ) held that the constituents of JVs are eligible to claim deduction u/s 80IA. - Decided in favour of assessee