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2018 (11) TMI 1253 - KERALA HIGH COURTDisallowance u/s 80IA to the unit established in Andhra Pradesh - which category the appellant's industry would fall? - Held that:- Section 80IA as was available in the Income Tax Act at that point of time. Various types of industries were referred to therein, under the various clauses, the commencement of which were specified between different periods. There is no consideration by the First Appellate Authority or the Tribunal as to under which category the appellant's industry would fall. If, as the First Appellate Authority found, the claim is only on the basis of an industrial undertaking existing in a industrially backward State, then on the finding of the First Appellate Authority, there is no question of a remand. We notice that the issue has not been considered with reference to the facts and the law as seen from Section 80IA of the Act, as it existed during the relevant assessment years. We set aside the order of the Tribunal and remand the issue to the Tribunal to consider the claim under Section 80IA of the Act with reference to the categorisation of the appellant's industry; as is discernible from the various clauses.
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