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Case Law Details

Case Name : Adani Power Ltd. Vs Assessing Officer (ITAT Ahmedabad)
Related Assessment Year : 2019-20
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Adani Power Ltd. Vs Assessing Officer (ITAT Ahmedabad)

Introduction: In a recent case, the Income Tax Appellate Tribunal (ITAT) ruled in favor of Adani Power Ltd., allowing a bonus deduction under Section 43B of the Income Tax Act. This decision overturned an earlier order by the Commissioner of Income Tax (Appeals) and has significant implications for the assessment year 2019-20.

Background: Adani Power Ltd. initially filed its income tax return for the a

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