455 results for “disallowance”+ Section 94(4)clear
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In the result, appeal of the Revenue is dismissed
Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1255/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 The Deputy Commissioner L B Kunjir, Of Income Tax, V S.No.52/1 Swanand Circle-7, Pune. S Building, Shree Ram Hsg Society, Kharadi, Chandanagar, Pune – 411037. Pan: Aabfl9816E Appellant / Revenue Respondent / Assessee Assessee By Shri Nikhil Pathak – Ar Revenue By Shri R.Y.Balawade – Addl.Cit Date Of Hearing 12/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order
disallow deduction under section 80IA(4) when facts are similar. Findings &Analysis : 6. We have heard both the parties and perused the records. Ground No.1 & 2 of the Revenue are related to deduction under section 80IA(4) computed in such a way that each wind mill was treated as a separate undertaking. It is a fact that ITAT by consolidated