https://www.taxtmi.com/caselaws?id=219651 The Court upheld the Tribunal's decision, affirming that bagasse qualifies as waste under Section 80JJA of the Income Tax Act. The respondent-assessee, engaged in manufacturing fuel briquettes from bagasse, met the conditions for claiming deductions under the Act. The Court dismissed the revenue's appeal, concluding that the respondent satisfied the requirements for availing the benefit of Section 80JJA, emphasizing that bagasse was indeed considered biodegradable waste for the purpose of the deduction. en-us Mon, 03 Dec 2012 00:00:00 +0530 Wed, 23 Oct 2013 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219651 The Court upheld the Tribunal's decision, affirming that bagasse qualifies as waste under Section 80JJA of the Income Tax Act. The respondent-assessee, engaged in manufacturing fuel briquettes from bagasse, met the conditions for claiming deductions under the Act. The Court dismissed the revenue's appeal, concluding that the respondent satisfied the requirements for availing the benefit of Section 80JJA, emphasizing that bagasse was indeed considered biodegradable waste for the purpose of the deduction. Case-Laws Income Tax Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219651