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2018 (5) TMI 796 - ITAT DELHIDeduction u/s 80IA - on steam unit of CCGPS Plant by considering it as separate industrial undertaking or enterprise - Held that:- The course adopted by the Assessing Officer for shifting a portion of expenses incurred by gas unit to the steam unit was not permissible in law and, therefore, cannot be approved. Consequently, the order of the CIT(A) confirming the above action of the Assessing Officer is set aside and the Assessing Officer is directed to allow deductions under sections 80-I and 80-IA without allocating any expenditure of gas unit to steam unit. Revenue entitled to ask for revival of the appeal - Approval from Committee on Disputes[COD] - Addition on account of incentives paid to various State Electricity Boards (SEBs) under the terms of one time settlement scheme on account of income tax recoverable from SEBs and provision of deferred tax - Held that:- In the present case, it is not in dispute that the COD vide minutes dated 21.12.2009 has not permitted the CBDT to pursue the issues raised in Ground Nos. 2, 4 & 5, of the appeal before the ITAT. It is also clear from the office memorandum dated 04.02.2013 that no public sector undertakings may reopen those cases in which clear decisions have been issued by the COD prior to 17.02.2011. Therefore, the department ought not to have filed the appeal on these issues. Dismiss these grounds of the appeal of the department with the rider that the revenue will be entitled to ask for revival of the appeal on the happening of the events as directed by the Hon’ble Jurisdictional High Court in CIT-V Vs Rural Electrification Corp. Ltd. [2014 (1) TMI 1238 - DELHI HIGH COURT] - Decided against revenue
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