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2021 (3) TMI 1010 - AT - Income TaxEligibility for deduction u/s. 80IA(4) - According to AO assessee is a works contractor - HELD THAT:- We note that there was no dispute by the ld. DR the facts involving the issue on hand are identical to A.Ys. 2004-05 to 2010-11, 2011-12 to 2012-13 and 2013-14 and no order placed on record by the Revenue contrary to the findings of this Tribunal or reversing or modifying order of ITAT by the Hon‟ble High Court of Bombay. Therefore, we hold that the assessee is entitled for claiming deduction u/s. 80IA(4) of the Act and we do not find any infirmity in the order CIT(A) and it is justified. Accordingly, the grounds raised by the Revenue are dismissed.
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