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2019 (8) TMI 1061 - HC - Income TaxDisallowance of claim u/s 80JJA - principle of consistency - denial of deduction in fifth year - ITAT deleting the disallowance of claim - HELD THAT:- Appellate Tribunal committed no error, not to speak of any error of law in passing the impugned order. When the department thought fit to grant the deduction for four consecutive years, there was no reason to raise any objection with regard to admissibility of such deduction under Section 80JJA in the fifth and the final assessment year 2008-09. This appeal fails and is hereby dismissed. The substantial question of law, formulated by this Court, is answered in favour of the assessee and against the Revenue.
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