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DEPUTY COMMISSIONER OF INCOME-TAX Versus PRINCE PIPES AND FITTINGS P. LTD.

2015 (11) TMI 1118 - ITAT MUMBAI

Deduction under section 80-IB denied - CIT(A) allowed the claim - Held that:- Admittedly, the learned Commissioner of Income-tax (Appeals) has followed the order passed by the Tribunal in the assessee's own case for the assessment year- 2006-07. A pe .....

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-tax (Appeals) has followed the order of the Tribunal on this issue. - Decided against revenue. - I. T. A. No. 378 /Mum/ 2014(assessment year 2010-11). - Dated:- 23-6-2015 - B. R. BASKARAN (Accountant Member) and AMIT SHUKLA (Judicial Member) Premana .....

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ned Commissioner of Income-tax (Appeals)-13, Mumbai and it relates to the assessment year 2010-11. 2. The only issue urged in this appeal is regarding the relief granted by the learned Commissioner of Income-tax (Appeals) reversing the decision of th .....

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he business of manufacture of plastic pipes and fittings and claimed deduction under section 80-IB of the Act at the rate of 100 per cent. in respect of Unit-5 and at the rate of 30 per cent. in respect of Unit- 4. The assessee claimed that it has se .....

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jected the said claim of the assessee. 4. The learned authorised representative further submitted that the learned Commissioner of Income-tax (Appeals) allowed the claim of the assessee by following the decision rendered by the co-ordinate Bench of t .....

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by the Tribunal in the assessment year-2006-07 was also followed by another Bench of the Tribunal in the assessment year 2007-08 passed in I. T. A. No. 5488/Mum/2010, dated October 5, 2011. Accordingly, learned counsel submitted that the appeal file .....

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