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2022 (10) TMI 831 - AT - Income TaxDeduction u/s 80-IA - income shown under the head “Other Income” of the projects is not eligible for deduction u/s 80IA - HELD THAT:- Before us, the Revenue has not placed any material on record to demonstrate that the decision of the Tribunal in assessee’s own case for earlier years has been stayed, overruled or set aside by higher judicial forums. It has also not pointed to any distinguishing feature in the facts of the case for the year under consideration and that of earlier years. In such a situation, we following the same reasonings given in assessee’s own case by the Coordinate Bench of Delhi Tribunal in [2022 (2) TMI 1135 - ITAT DELHI] hold that the A.O. was not justified in denying the claim of deduction under section 80IA of the I.T. Act, 1961. We, accordingly, direct the A.O. to allow the claim of deduction under section 80IA on such income. Thus, the grounds of appeal of the assessee are allowed.
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