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2021 (2) TMI 167 - ITAT BANGALOREDenial of the deduction u/s.80IA - assessee had not directly entered into agreement with Government or any statutory body and thus the condition mentioned in clause [b] of section 80IA[4][i] of the Act was not complied with under the facts - HELD THAT:- Taking a consistent view [2015 (11) TMI 401 - ITAT BANGALORE] we are of the opinion that the facts and circumstances of the case being the same for this assessment year also, assessee has to be granted deduction u/s. 80IA of the Act. It is not possible for us to review the earlier order of the Tribunal which is not disturbed by any higher forum so as to take a different view on the issue disputed before us. Taking a consistent view, we are inclined to reject the arguments of the ld. DR and allow the grounds taken by the assessee in this appeal.
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