M/s Jindal Aluminium Limited , Bangalore vs Deputy Commissioner of Income Tax (LTU) , Bangalore

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Last updated: 17 December 2020
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This Income Tax Appellate Tribunal (ITAT) Bangalore ruling addresses appeals by M/s Jindal Aluminium Limited concerning deductions claimed under Section 80IA of the Income Tax Act for the assessment years 2010-2011 and 2011-2012. The Assessing Officer had disallowed a portion of these deductions, arguing that common administrative expenses should be apportioned between the 80IA unit and other business units based on turnover. The CIT(A) upheld this disallowance, leading to the current appeal.

Court :
ITAT Bangalore

Brief :
These appeals at the instance of the assessee are directedagainst common order of the CIT(A) dated 19.11.2018. The relevant assessment years 2010-2011 and 2011-2012.

Citation :
ITA No.30/Bang/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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