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2018 (10) TMI 805 - AT - Income TaxEligibility to claim deduction u/s 80IC - assessee to be held to be manufacturing on item which an delineated in the negative list contained in the Thirteenth Schedule of the Act - Held that:- Since the CIT(A) followed the order of the Tribunal in assessee’s own case for A.Y 2008-09 in allowing the claim of the assessee and since the Revenue could not point out that the facts in current year are not similar/identical to the facts in earlier years, we do not find any valid reason to interfere with the decision of the Ld.CIT(A) in allowing the claim for deduction u/s. 80IC. - Decided against revenue.
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