Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 128 - HC - Income TaxDeduction u/s 80-P(2) and 80- P(2)(c)(ii) - income from the sale of Public Distribution System sales as directed by the Government of Tamil Nadu - Held that:- Following the decision in the assessee's own case for the earlier Assessment year [2011 (7) TMI 1341 - ITAT CHENNAI], this Appeal is allowed and the above tax case appeal is allowed, the orders passed by the Authorities below are set aside and the substantial question of law framed is answered in favour of the assessee. The Assessing Officer is directed to extend the benefit of deduction under Section 80P(1) read with Section 80P(2)(a)(i) of the IT Act to the appellant/assessee. - Decided in favour of assessee
|