Gail allowed section 801/ 80IA deductions on Lean gas Manufacturing / Processing

Gail (India) Ltd. Vs DCIT (ITAT Delhi) ITA No. 5775/Del/2014 and ITA No. 5912/Del/2014 are cross appeals by the assessee and revenue preferred against the order of the CIT(A)-LTU, New Delhi dated 28.8.2014 pertaining to assessment year 1998-99. Both these appeals were heard together and are disposed of by this common order for the sake of convenience. 2. We will first address assessee’s appeal in ITA No. 5775/Del/2014. The grievance of the assessee reads as under: 1. “That the Commissioner of Income-tax (Appeals) (CIT(A)) erred on facts and in law in holding that “Lean gas” is manufact...