https://www.taxtmi.com/caselaws?id=273719 The ITAT Chennai upheld the decisions of the ld. CIT(A) regarding the restoration of deduction u/s 80IA for windmill and turbine divisions for assessment years 2004-05 and 05-06. The Department's appeals were dismissed as they failed to provide contrary material or higher Court's order to challenge the decisions of the ld. CIT(A). The eligible business was considered the sole source of income for the chosen block period of ten consecutive years, leading to the deletion of additions made by the Assessing Officer for both divisions. en-us Tue, 11 Jan 2011 00:00:00 +0530 Wed, 11 Jul 2018 11:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273719 The ITAT Chennai upheld the decisions of the ld. CIT(A) regarding the restoration of deduction u/s 80IA for windmill and turbine divisions for assessment years 2004-05 and 05-06. The Department's appeals were dismissed as they failed to provide contrary material or higher Court's order to challenge the decisions of the ld. CIT(A). The eligible business was considered the sole source of income for the chosen block period of ten consecutive years, leading to the deletion of additions made by the Assessing Officer for both divisions. Case-Laws Income Tax Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273719