ITO, WARD- 2(4), DEHRADUN vs. STATE INFRASTRUCTURE & INDUSTRIAL DEVELOPMENT CORPORATION OF UTTARAKHAND LTD., DEHRADUN

In the result, the appeals of the revenue are dismissed

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Us

801 A. 9. On consideration of facts, it is clear that the deduction under section 80IA is available under sub section 4(iii) to any undertaking which develops, develops and operates or maintains and operates an Industrial park or SEZ notified by the Central Govt in accordance with the scheme framed and notified by it. There is nothing

ITO, WARD-1(1)(3), DEHRADUN, DEHRADUN vs. TRISHLA STEEL PVT LTD, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed

section 68 of the I.T. Act,\n1961 and the modus operandi of cash in hand as explained by the\nassessee has been found in contravention to the test human probability\nas discussed by the Hon'ble Apex Court in the case of Sumati Dayal Vs\nCIT (214 ITR 801) and Durga Prasad More Vs CIT.\n\nGround