Case Law Details
Case Name : Acacia Biotech Limited Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Ahmedabad
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Acacia Biotech Limited Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that inadvertent mentioning of wrong area in Form 10CCB resulted into denial of claim u/s. 80IC. Thus, clam allowed since it is proved that establishment of assessee exists in eligible area. Accordingly, appeal allowed.
Facts- The Assessing Officer has passed order u/s.154 of the Act rejecting the claim of the assessee for deduction u/s.80IC of the Act, on the ground that the unit of the assessee is not located in the eligible physical location as per the notification of the CBDT. CIT(A) dism
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