BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH
In the result, this appeal of the assessee is partly allowed
ITA 1935/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I
80I-A(4)(i)(b) in respect for Landfill Project
1 since it is not a 'new' undertaking as per provisions of section 80-
IA(4) of the Act.
6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in not appreciating that once deduction under section 80IA was granted
