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In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above
Bench: Dr. Manish Borad & Sri Sonjoy Sarma
68,92,698/- toward assessee’s claim for deduction u/s 80IC of the Income Tax Act, 1961 in respect of its industrial unit located at Sivasagar. (iii) That on the facts and circumstances of the case, the Ld. CIT(A) erred in facts as well as in law in deleting the addition/disallowance Page 4 of 27 I.T.A. Nos.: 318 & 319/Gau/2018