DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD
In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms
ITA 165/HYD/2020[2014-15]Status: DisposedITAT Hyderabad03 Sept 2021AY 2014-15
Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu
For Appellant: Shri Aliasgar RampurwalaFor Respondent: Shri P. Chandra Sekhar
Section 115JSection 143(3)Section 14ASection 80I
80B(5) provides that "gross total income" means total income computed in accordance with the provisions of the Income-tax Act.
12. Section 80AB is also in Chapter VI-A. It starts with the words "where any deduction is required to be made or allowed under any section of this Chapter". This would include section 80HHC. Section 80AB further provides