Is Sweet Corn termed as a vegetable for the purpose of allowing deduction u/s 80IB(11A) of the Income Tax Act?

Last updated: 17 June 2021
Quick Summary
This Income Tax Appellate Tribunal case examines whether sweet corn should be classified as a vegetable for the purpose of claiming a deduction under Section 80IB(11A) of the Income Tax Act. The assessee, Tanvi Foods (India) Ltd., claimed a significant deduction based on their processing and sale of sweet corn and related frozen food items. The Assessing Officer and Commissioner (Appeals) did not allow this deduction, prompting the appeal.

Court :
ITAT Hyderabad

Brief :
This appeal filed by the assessee for AY 2016-17 is directed against the CIT(A) - 2, Hyderabad’s order,dated 26/08/2019 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act” on the following grounds of appeal:

Citation :
ITA No. 1578/H/2019

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