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S. 80-IB deduction can’t be denied for Common statutory registration, accounts or power connection
Case Law Details
- Case Name
- FIL Industries Ltd. Vs Additional Commissioner of Income-tax (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All ITAT, ITAT Amritsar
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IN THE ITAT AMRITSAR BENCH
FIL Industries Ltd.
v.
Additional Commissioner of Income-tax
IT Appeal No. 415 (Asr.) of 2009
[Assessment year 2005-06]
June 27, 2012
ORDER
Per Bench – This appeal of the assessee arises from the order of the CIT(A), Bhatinda, dated 29.07.2009 for the assessment year 2005-06.
2. The assessee has raised following grounds of appeal:
“1. The learned CIT(A) has grossly erred both on facts and in law, in confirming the order of assessment dated 31.12.2007 framed by the Additional Commissioner of Income Tax, Range-3, Srinagar.
2. That in confirming the order o...
