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2019 (2) TMI 1324 - AT - Income TaxDisallowance of deduction u/s 80IB(8A) - assessee is not independently carrying on scientific research but is a contract researcher - HELD THAT:- Claim has to be examined in each of the years and left a note of caution that the view taken therein may not apply to subsequent years, if there are change of facts. However, as seen from the approval granted, there are no change of facts and assessee is found to be eligible for deduction u/s. 80IB. We find the authorities were renewing the certificates after verifying whether the assessee is fulfilling the requisite conditions. CIT (A), therefore, verified that the prescribed authority has renewed the certificate for the A.Y 2012-13 and thereafter considered the ITAT orders to grant relief to the assessee. We find that the facts and circumstances of the case in this A.Y are also the same as in the earlier A.Ys before the ITAT, and the learned DR has not been able to rebut the findings of the CIT (A). In view of the same, the appeal of the Revenue is dismissed.
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