https://www.taxtmi.com/caselaws?id=388346 The Tribunal upheld the CIT(A)'s decision to allow the full deduction claimed under Section 80IA for the assessee. Additionally, it ruled that harvesting charges were part of the sugarcane purchase cost and not subject to Section 194C tax deduction requirements. The Tribunal dismissed the revenue's appeal for AY 2011-12 and allowed the assessee's appeal for AY 2012-13, affirming the CIT(A)'s decisions. en-us Fri, 08 Nov 2019 00:00:00 +0530 Wed, 13 Nov 2019 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388346 The Tribunal upheld the CIT(A)'s decision to allow the full deduction claimed under Section 80IA for the assessee. Additionally, it ruled that harvesting charges were part of the sugarcane purchase cost and not subject to Section 194C tax deduction requirements. The Tribunal dismissed the revenue's appeal for AY 2011-12 and allowed the assessee's appeal for AY 2012-13, affirming the CIT(A)'s decisions. Case-Laws Income Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388346