Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 998 - AT - Income TaxClaim of deduction u/s 80IA - whether assessee is not developing the infrastructure with its own funds but is developing with the funds provided by the Govt. - Tribunal has been consistently holding that the assessee is eligible for deduction u/s 80IA - Held that:- Since this is the 5th year of the assessee’s claim of deduction u/s 80IA and the AO has followed the order of his predecessors in the assessee’ own case in the earlier A.Ys and the ITAT has decided the issue in favour of the assessee in the earlier A.Ys which have been followed by the CIT (A) for the relevant A.Y, no reason to interfere with the order of the CIT (A). - decided against revenue
|