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Not necessary for assessee to own Plant and Machinery to Claim deduction U/s. 80IB
Case Law Details
- Case Name
- The Commissioner of Income Tax Vs Shri Jyoti Prakash Dutta (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Bombay High Court
INCOME TAX APPEAL NO.540 OF 2012
The Commissioner of Income Tax
v/s
Shri Jyoti Prakash Dutta
CORAM : S.C. DHARMADHIKARI AND B.P. COLABAWALLA JJ.
DATE : 25th JULY 2014.
P.C. : 1. It is unfortunate that the Revenue files Appeals year after year pertaining to the same Assessee and raising the same issues and questions which have been raised earlier duly considered and have not been answered in favour of the Revenue by this Court.
2. This is one more instance of the Revenue urging before this Court that firstly a film production unit or a Company is not an ind...
