Showing income from eligible unit in gross total income is mandatory for deduction u/s 80IA

Tata Sponge Iron Limited Vs DCIT (ITAT Cuttack)

The fundamental requirement of showing the income from “eligible” unit in the gross total income is mandatory which was not complied by the assessee in order to claim deduction u/s.80IA of the amount equal to the income generated by the eligible unit.

Facts-

The appellant is company engaged in the business of manufacturing and sale of sponge iron. It has also installed a power plant to

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