Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 1448 - HC - Income TaxDeduction u/s 80IA(4) - Tribunal held that the condition provided in clause (b) of Section 80IA(4)(i) is not mandatory, and therefore, the assessee is entitled to get deduction under Section 80IA(4) - HELD THAT:- Revenue very fairly states that the questions framed herein stands concluded by the decision of this Court in the Commissioner of Income-Tax vs. All Cargo Global Logistics Pvt. Ltd. [2015 (5) TMI 656 - BOMBAY HIGH COURT] in favour of the respondent – assessee.
|