Purchase, Sale & lease back of windmill fetal to deduction u/s. 80-IA

IN THE ITAT CHENNAI BENCH ‘B’ Armstrong Knitting Mills (P.) Ltd. versus Deputy Commissioner of Income-tax IT APPEAL NO. 113 (MAD.) OF 2012 [ASSESSMENT YEAR 2007-08] Date of Pronouncement – 04.01.2013  ORDER S.S. Godara, Judicial Member  This assessee’s appeal arises from the order of the Commissioner of Income Tax (Appeals) II, Coimbatore dated 25.10.2011 in IT Appeal No. 562/09-10 for the assessment year 2007-08, in proceedings under section 143(3) of the Income Tax Act, 1961 [in short the “Act”]. 2. The assessee has raised following substan...