TMI Blog2018 (6) TMI 1577X X X X Extracts X X X X X X X X Extracts X X X X ..... he Government for the special purpose - HELD THAT:- As in AYs 2009-10, 2010-11 and 2011-12 [2018 (5) TMI 1174 - GUJARAT HIGH COURT] confirmed the orders passed by ITAT deleting disallowance and deduction made by the AO u/s 80IA(4) stating condition( b) of subsection (4) of section 80IA requires the assessee to have entered into agreement with the Central Government or a State Government or a local ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 25-6-2018 - HONOURABLE MR.JUSTICE M.R. SHAH And HONOURABLE MR.JUSTICE A.Y. KOGJE MRS MAUNA M BHATT(174) FOR THE PETITIONER ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal, Ahmedabad B Bench, Ahmedabad in ITA No.3120/Ahd/2015 for Assessment Yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court vide order dated 02.05.2018 in Tax Appeal Nos.426, 427 and 433 of 2018, has dismissed the Tax Appeals preferred by the Revenue and confirmed the orders passed by the Income Tax Appellate Tribunal deleting disallowance and deduction made by the Assessing Officer under Section 80IA(4) of the Act. While dismissing the appeals, the Division Bench has observed in para-13 as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould vest in the Government. Signatory to the applicant may be GSRDC for all practical purposes and in essence, it was the agreement between the assessee and the State Government. We are conscious that condition(b) of subsection (4) of section 80IA requires the assessee to have entered into agreement with the Central Government or a State Government or a local authority or any other statutory auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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