IN THE ITAT, BANGALORE BENCH
CHANDRA POOJARI, A.M. & BEENA PILLAI, J.M.
Menzies Aviation Bobba (Bangalore) (P) Ltd. v. Dy. CIT
ITA No. 616/Bang/2019
27 January, 2021
Appellant by: V. Srinivasan, Advocate
Respondent by: Muzaffar Hussain, CIT-DR (ITAT), Bengaluru
Chandra Poojari, A.M.
This appeal by the assessee is directed against the order of the Commissioner (Appeals), Bengaluru-9, Bangalore dt. 7-2-2019 for the assessment year 2014-15 on the following grounds of appeal:-
1. The orders of the authorities below in so far as they are against the appellant are opposed to law, equity, weight of evidence, probabilities, facts and circumstances of the case.
2. The learned Commissioner (Appeals) is not justified in upholding the denial of the deduction of Rs. 38,41,08,439 claimed by the appellant under section 80-IA of the Act, on the ground that the appellant had not directly entered into agreement with Government or any statutory body and thus the condition mentioned in clause (b) of section 80-IA[i] of the Act was not complied with by the appellant under the facts and in the circumstances of the appellant s case.