Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 780 - AT - Income TaxDeduction u/s.80IA(4)(iii) rejected - profits and gains arising from Industrial Park - Held that:- The requirement of granting deduction u/s.80IA(4)(iii) of the Act is approved in the assessee’s own case. Therefore, following the rule of consistency, we allow the grounds raised by the assessee on this issue in both the A.Yrs. 2011-12 and 2012-13. See M/s Kolte Patil Developers Ltd Versus Dy. Commissioner of Income Tax [2015 (3) TMI 363 - ITAT PUNE]
|