appeal is that ld.
CIT(A ppeals) granted deduction under section 80IC of the Income Tax
Act, 1961 (in short ... return of income
for the impugned assessment year, preferring deduction under section
80IC of the Act on a Rs.23,36,680/-, from such manufacturing
Pradesh the income of which was entitled to special relief u/s 80IC and therefore
non-taxable. It filed its return of income ... unit located at Baddi, HP were eligible for special relief u/s 80IC
and therefore non-taxable while profits and gains of the unit located
context of a similar deduction u/s 80IB and 80IC of the Act as follows
:-
"Liberty India being the fourth judgment in this line
Hero Motocorp Ltd., New Delhi vs Dcit, New Delhi on 13 June, 2018
1 ITA
with the documentary evidence
being submitted herewith and thus deduction u/s 80IC is tenable and
cannot be disallowed."
6. Ld. CIT(A) obtained
