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2019 (8) TMI 1065 - HC - Income TaxAdmissibility of deduction u/s 80IC - review application - HELD THAT:- Though the argument raised by the counsel for the revenue can not be said to be technically wrong but in case this plea is accepted it would only lead to multiplicity of litigation and in the circumstances of the case, and in our considered opinion, it would be in the interest of justice to allow the review application. Resultantly, the review applications are allowed in terms of M/s AARHAM Softronics [2019 (2) TMI 1285 - SUPREME COURT] and it is held that as regards questions of law claimed regarding claim of 100% deduction under Section 80IC of the IT Act for the relevant assessment years are answered in favour of the Assessee and against the Revenue.
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