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section 80-IA or section 80-IB or section 80JJA in relation to the profits and gains of the industrial undertakings; and (iv) in computing

Section 80JJA in The Income Tax Act, 1961 80JJA. [ Deduction in respect of profit and gains from business of collecting and processing of bio-degradable

Section 51 in Finance Act, 1999 51. Amendment of section 80JJA. - In section 80JJA of the Income-tax Act, with effect from

That assessee's alternate claim to allow automatic deduction u/s. 80JJA on aforesaid addition of Rs. 14,62,636/- has been denied ... incorrect and alternatively enhanced deduction benefit u/s. 80JJA must be given to the assessee as claimed. Humble prayer:- (i) To delete the addition

erred in law in confirming disallowance of deduction under Section 80JJA of Rs. 26,16,886 made by AO on account of misconception ... included in business income for the purpose of allowing deduction under Section 80JJA of the IT Act, 1961. 2. We have heard the parties. Briefly

these appeals is the disallowance of deduction claimed u/s. 80JJA of the Income-tax Act, 1961 [the Act]. 3. He further submitted that ... cross appeals are filed. The issue of deduction u/s. 80JJA of the Act arises out of the Revenue's appeal

after claiming a deduction of Rs. 6,02,05,350/- u/s 80JJA of the Income-tax Act, 1961 (in short ... assessee has computed deduction u/s 80JJA as under: Particulars Total Organic Non organic Manure Income Income from

with the tax year in which such business commences. [ Similar to Section 80JJA from The Income Tax Act, 1961. - Also Refer

correctness of the deduction determined by the assessing officer under Section 80JJA vis-à-vis the deduction claimed under Section 80 JJA by the assessee ... cryptic order without giving any elaborate reasoning. Further, the claim under Section 80JJA of the Act cannot be denied to the assessee, as the same

correctness of the deduction determined by the assessing officer under Section 80JJA vis-à-vis the deduction claimed under Section 80 JJA by the assessee ... cryptic order without giving any elaborate reasoning. Further, the claim under Section 80JJA of the Act cannot be denied to the assessee, as the same