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The Dy. Commissioner of Income-tax Versus. Shri S. Martin

2015 (7) TMI 1065 - ITAT CHENNAI

Deduction u/s 80IA - AO computed deduction u/s 80IA after adjusting the notional loss brought forward from the year of commencement as against the initial year of claim - CIT(A), by following the judgment of Velayudhaswamy Spinning Mills (P) Ltd (201 .....

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ourt. It is not in dispute that the judgment of the Jurisdictional High Court is squarely applicable to the facts of the case. Therefore, the CIT(A) has rightly followed the judgment of the Jurisdictional High Court and allowed the claim of the asses .....

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OUNTANT MEMBER Appellant by : Shri A.V. Sreekanth, JCIT Respondent by : Shri Dhiraj Raman, Advocate ORDER PER N.R.S.GANESAN, JUDICIAL MEMBER This appeal of the Revenue is directed against the order of the Commissioner of Income-tax (Appeals)-I, Coimb .....

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unsel for the assessee. 4. The Assessing Officer computed deduction u/s 80IA of the Act after adjusting the notional loss brought forward from the year of commencement as against the initial year of claim. The assessee claimed that the notional loss .....

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) Ltd vs ACIT, 231 CTR 368. However, he disallowed the claim of the assessee on the ground that the Department has filed an appeal before the Apex Court and the same is pending. However, on appeal by the assessee, the CIT(A), by following the judgmen .....

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