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Deduction u/s. 80-IA(4)(iv)(c) is available in respect of capital work-in-progress
Case Law Details
- Case Name
- Bangalore Electric Supply Co. Ltd. Vs Deputy Commissioner of Income-tax, Circle 11(2), Bangalore (ITAT Bangalore)
- 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 Bangalore
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IN THE ITAT BANGALORE BENCH ‘A’
Bangalore Electric Supply Co. Ltd.
versus
Deputy Commissioner of Income-tax, Circle 11(2), Bangalore
IT Appeal No. 359 (Bang.) of 2009
[Assessment year 2005-06]
Date of Pronouncement – July 4, 2012
ORDER
N.V. Vasudevan, Judicial Member
This appeal by the assessee is against the order dated 10.02.2009 of the CIT(Appeals)-I, Bangalore relating to assessment year 2005-06.
2. The only issue that arises for consideration in this appeal is as to whether the assessee is entitled to claim deduction u/s. 80-IA(4)(iv)(c) of the Income-tax Act, 1961 (&#...
