M/S.ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

Bench: Shri Aby T. Varkey & Shri Jagadish

32A of the Act. It was inter alia observed as under: " ... There is no dispute that the plant in respect of which the assessee claimed deduction was owned by it and WDS installed after 31-3-1976, in the assessee's industrial undertaking for excavating, mining and processing mineral ore Mineral ore is not excluded by the Eleventh Schedule

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

Bench: Shri Aby T. Varkey & Shri Jagadish

32A of the Act. It was inter alia observed as under: " ... There is no dispute that the plant in respect of which the assessee claimed deduction was owned by it and WDS installed after 31-3-1976, in the assessee's industrial undertaking for excavating, mining and processing mineral ore Mineral ore is not excluded by the Eleventh Schedule

M/S. ALKRAF THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-\n13, 2013-14, 2017-18 & 2018-19 are allowed\nOrder pronounced on the 18th day of February, 2026, in Chennai

32A of the Act. It was inter alia observed as under:\n\"There is no dispute that the plant in respect of which the assessee\nclaimed deduction was owned by it and WDS installed after 31-3-1976, in the\nassessee's industrial undertaking for excavating, mining and processing\nmineral ore Mineral ore is not excluded by the Eleventh Schedule