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2015 (7) TMI 1065 - ITAT CHENNAI

2015 (7) TMI 1065 - ITAT CHENNAI - TMI - 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 (2010 (3) TMI 860 - Madras High Court ) allowed the claim of the assessee - Held that:- After hearing both parties, we find that mere pendency of the SLP before the Apex Court cannot be a reason for not following .....

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CIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT 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, Coimbatore, dated 12.11.2014 and pertains to assessment year 2011-12. 2. The only issue arises for consideration is with regard to deduction u/s 80IA of the Act. 3. We heard Shri A.V.Sreekanth, Ld. Departmental Rep .....

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