Case Law Details
Case Name : Harbauer (India) Pvt. Ltd Vs ADIT (ITAT Kolkata)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Kolkata
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Harbauer (India) Pvt. Ltd Vs ADIT (ITAT Kolkata)
ITAT Kolkata held that denial of deduction under section 80IA of the Income Tax Act on the basis of vague and ambiguous reasons is unjustified. It is settled law that when assessee is entitled for deduction the same should not be disallowed merely because of any bona fide mistake or error.
Facts- The assessee has contested the action of the CIT(A) in upholding the disallowance made by the ld. ADIT-CPC in respect of deduction
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