2020 (10) TMI 886 - KARNATAKA HIGH COURT - Income Tax

Head Note / Extract:
Entitlement to claim deduction u/s.80IA - old unit situated at Tumkur, manufacturing electrical cables - Whether the assessee is entitled to claim deduction u/s.80IA of the Act, in respect of old unit situated at Tumkur, manufacturing electrical cables, which claim was not considered by taking into account the entire evidence recorded by the AO? - HELD THAT:- The aforesaid substantial questions of law which are involved in this appeal have already been answered in favour of the revenue by a Bench of this Court M/S. DEEPAK CABLES (INDIA) LTD. [2014 (6) TMI 1045 - KARNATAKA HIGH COURT] - Decided against assessee.