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To claim deduction u/s. 80-IA(10) that infrastructure facility need not be owned by enterprise
Case Law Details
- Case Name
- Sugam Construction (P.) Ltd Vs Income-tax Officer, Ward-8(2), Ahmedabad (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2001-02, 2005-06 to 2008-09
- Courts
- All ITAT, ITAT Ahmedabad
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IN THE ITAT AHMEDABAD BENCH ‘D’
Sugam Construction (P.) Ltd
versus
Income-tax Officer, Ward-8(2), Ahmedabad
IT APPEAL Nos. 1787, 1788, 1828 & 1864 (Ahd.) of 2010 &
402 to 404 & 602 (Ahd.) of 2012
[Assessment years 2001-02, 2005-06 to 2008-09]
December 21, 2012
ORDER
Mukul Kr. Shrawat, Judicial Member
[A] For A.Y. 2001-02 cross appeals (ITA No.1828/Ahd/2010 – by Assessee and ITA No.1787/Ahd/2010 – by Revenue) have been filed, emanating from the order of CIT(A)-XIV, Ahmedabad dated 16.2.2010.
Grounds raised by the Assessee as well as by the R...
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