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2020 (11) TMI 469 - AT - Income TaxEligibility to claim deduction u/s 80IA - disallowance of deduction as assessee is a contractor not a developer - HELD THAT:- As the deduction u/s 80IA of the Act for the relevant projects i.e. “Thural” and “Dehra” has already been allowed in the earlier years [2020 (4) TMI 520 - ITAT CHANDIGARH] and this year being a subsequent year, the findings arrived for the same project in earlier years will mutatis-mutandis apply to the subsequent assessment year also with the condition that the total number of years for claiming deduction will be subject to the other conditions relating to the time period of claiming deduction and percentage of the deduction as provided u/s 80IA of the Act. Appeal of the assessee stands allowed.
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