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S. 80IC Deduction duly supported by Form 10CCB cannot be denied on mere non-disclosure in tax audit report
Case Law Details
- Case Name
- Assistant Commissioner of Income-tax Vs Assam Dyeing Plants (P.)Ltd. (ITAT Guwahati)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
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ITAT GUWAHATI BENCH
Assistant Commissioner of Income-tax
versus
Assam Dyeing Plants (P.)Ltd.
IT Appeal No. 46 (GAU.) OF 2011
Assessment Year – 2004-05
Date of Pronouncement – 03.02.2012
ORDER
K.K. Gupta, Accountant Member
This appeal by the Revenue is on the issue of learned CIT(A) having allowed the claim of deduction u/s.80-IC as otherwise disallowed by the Assessing Officer on the facts and circumstances of the assessee’s case.
2. The brief facts as have been brought on record are that the assessee is a private limited company carrying on business of dyeing of synthetic y...
