The Tax Publishers2020 TaxPub(DT) 5018 (Del-Trib)

INCOME TAX ACT 1961

Section 80-I/80-IA

As decided in assessee's own case [[ITA No. 4657/Del/2014 & ITA No. 5091/Del/2014, dt. 26-11-2020]], assessee is eligible for deductions under section 80HH/80-I and 80-IA on lean gas at the stage of customer terminals.

Deduction under section 80-I/80-IA - Allowability - Lean gas manufactured at the stage of customer terminals -

The question arose for consideration was whether Lean gas” manufactured/ produced only at the two LPG Plants and not at various customer terminals, as claimed by the assessee is eligible for deduction under section 80-I/ 80-IA. Held: As decided in assessee's own case Gail (India) Ltd. v. Dy. CIT & Vice-Versa [ITA No. 4657/Del/2014 ITA No. 5091/Del/2014, dt. 26-11-2020] assessee is eligible for deductions under sections 80HH/80-I and 80-IA of the Act on lean gas at the stage of customer terminals.

Followed:Gail (India) Ltd. v. Dy. CIT & Vice-Versa [ITA No. 4657/Del/2014 ITA No. 5091/Del/2014, dt. 26-11-2020.

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 1998-99



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