Is cogeneration power plant an independent undertaking eligible for deduction u/s.80IA of the Income Tax Act, 1961?
Last updated: 05 August 2021
Court :
ITAT Hyderabad
Brief :
This Revenue’s appeal for Asst. Year 2014-15 arises from the Commissioner of Income Tax (Appeals)-2, Hyderabad’s order dt.18.12.2018 passed in case No.10292/2017-18/CIT(A)-2 in proceedings under Section 143(3) of Income Tax Act, 1961 (‘the Act’). Case called twice. None appeared on behalf of the assessee. It is accordingly proceeded exparte.
Citation :
ITA No.268/Hyd/2019
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