https://www.taxtmi.com/caselaws?id=237369 The Tribunal dismissed the Revenue's appeal challenging the deduction under Section 80-IB for Unit-I and Unit-II, upholding the CIT(A)'s decision. The classification of the "Fly Ash Handling System" as Pollution Control Equipment for 100% depreciation was affirmed, despite initial disagreement within the Tribunal, with a third member concluding in favor of pollution control eligibility. The issue of electrical installation classification was remanded for further verification. The decisions were made following thorough legal analysis and consideration of precedents. en-us Tue, 01 Jan 2013 00:00:00 +0530 Thu, 26 Sep 2013 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237369 The Tribunal dismissed the Revenue's appeal challenging the deduction under Section 80-IB for Unit-I and Unit-II, upholding the CIT(A)'s decision. The classification of the "Fly Ash Handling System" as Pollution Control Equipment for 100% depreciation was affirmed, despite initial disagreement within the Tribunal, with a third member concluding in favor of pollution control eligibility. The issue of electrical installation classification was remanded for further verification. The decisions were made following thorough legal analysis and consideration of precedents. Case-Laws Income Tax Tue, 01 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237369