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1 - 10 of 48 (0.43 seconds)Section 80IA in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 80AC in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Commissioner Of Income-Tax vs M/S. Sun Engineering Works (P.) Ltd. on 17 September, 1992
Therefore, the reliance placed by the revenue on
the decision of the Hon'ble Supreme Court in the case of
CIT Vs. Sun Engineering Works (P) Ltd (supra) is justified.
Thus, we reject the arguments taken by the learned
counsel for the assessee.
Section 132A in The Income Tax Act, 1961 [Entire Act]
Dy.Commissioner Of Incometax ... vs Apl Healthcare,Limited , Hyderabad on 23 August, 2019
13. Coming back to case laws relied upon by the ld.DR for the
Revenue. The ld.DR relied upon the decision of ITAT, Hyderabad
Bench in the case of DCIT Vs. HES Infra Pvt. Ltd (supra), We have
gone through the decision of ITAT, Hyderabad Bench in the above
case, and we find that, the Tribunal has gone on sole premise of
interpretation of statutory provisions in light of the decision of
Hon'ble Supreme Court in the case of Commissioner of Customs
(Import), Mumbai Vs. M/s. Dilip Kumar and Company (supra) and
held that in case of a person claiming deduction under the
64
ITA.Nos.1721, 1722 & 1723/Hyd./2017
And ITA.No.1416/Hyd./2019
provisions of Section 80IA(4), the onus is on the assessee to prove
that the assessee has fulfilled all the parameters laid down by the
statute for claiming deduction. Since the appellant has not entered
into agreement with these Government / statutory authorities,
there is a violation as laid down by the statute and the assessee is
not entitled to claim deduction. With due respect, we are unable to
follow the decision relied upon by the ld.DR for the simple reason
that, in the above case, the Tribunal has not discussed whether the
appellant is otherwise eligible for deduction under Section 80IA(4) of
the Act or not. Secondly, while deciding the issue, the Tribunal has
not considered the decision of co-ordinate bench in appellant's own
case for earlier years and other decisions rendered by the co-
ordinate bench of the Tribunal.