https://www.taxtmi.com/caselaws?id=257823 The Tribunal upheld the disallowance of deduction claimed under section 80IA for wind mill units, following the ITAT Hyderabad's precedent. The disallowance of weighted deduction under section 35(2AB) was remitted back to the A.O. for verification. Regarding the eligibility for deduction under section 80IB for a new unit set up in Jammu, the Tribunal determined the unit as independent and self-sustaining, directing the A.O. to allow the deduction for the Jammu unit. The Tribunal's consolidated order provided a detailed analysis and decisions based on specific facts and legal principles. en-us Wed, 11 Mar 2015 00:00:00 +0530 Mon, 23 Mar 2015 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257823 The Tribunal upheld the disallowance of deduction claimed under section 80IA for wind mill units, following the ITAT Hyderabad's precedent. The disallowance of weighted deduction under section 35(2AB) was remitted back to the A.O. for verification. Regarding the eligibility for deduction under section 80IB for a new unit set up in Jammu, the Tribunal determined the unit as independent and self-sustaining, directing the A.O. to allow the deduction for the Jammu unit. The Tribunal's consolidated order provided a detailed analysis and decisions based on specific facts and legal principles. Case-Laws Income Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257823