Decision favourable to assessee will prevail in case of two contrary decision by non-jurisdictional HC

DCIT Vs Shilp Gravures Limited (ITAT Ahmedabad)

ITAT Ahmedabad held that in case of two contrary decision by non-jurisdictional High Courts, decision favourable to the assessee shall apply. Thus, order of CIT(A) allowing deduction u/s. 80IA of the Income Tax Act upheld.

Facts-

Assessee is engaged in the manufacturing and job work of electronically engraved copper roller, which are used for printing and packaging industries. In the return of income filed by the assessee with Revenue, the assessee has claimed deduction u/s 80IA to the tune of Rs. 1,56,6

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