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| The Tax Publishers2021 TaxPub(DT) 0722 (Bang-Trib) INCOME TAX ACT, 1961
Section 80-IA
Where assessee's claim of deduction under section 80-IA was allowed in earlier assessment year as held in assessee's own case [ACIT v. Menzies Aviation Bobba (Bangalore) Pvt. Ltd. & Vice-Versa 2015 TaxPub(DT) 4372 (Bang-Trib) and that the facts and circumstances of the case being the same for this assessment year also, taking a consistent view assessee was entitled to be granted deduction under section 80-IA.
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Deduction under section 80-IA - Allowability - Rule of consistency -
Assessee claimed deduction under section 80-IA which was denied by AO on the ground that assessee had not directly entered into agreement with Government or any statutory body and thus the condition mentioned in clause (b) of section 80-IA(4)(i) was not complied with under the facts of the case. Held: Taking a consistent view held in assessee's own case ACIT v. Menzies Aviation Bobba (Bangalore) Pvt. Ltd. & Vice-Versa 2015 TaxPub(DT) 4372 (Bang-Trib), it was opinioned that the facts and circumstances of the case being the same for this assessment year also, assessee was entitled to be granted deduction under section 80-IA. It was not possible to review the earlier order of the Tribunal which was not disturbed by any higher forum so as to take a different view on the issue disputed in present appeal. Thus, taking a consistent view, deduction claimed was allowed to assessee.
Followed:ACIT v. Menzies Aviation Bobba (Bangalore) Pvt. Ltd. & Vice-Versa 2015 TaxPub(DT) 4372.
REFERRED :
FAVOUR : In favour of assessee
A.Y. : 2014-15
IN THE ITAT, BANGALORE BENCH
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