https://www.taxtmi.com/caselaws?id=289937 The ITAT dismissed the Revenue's appeals for the relevant assessment years, citing the CBDT circular's monetary limits. The assessee's cross appeal and objections were upheld, granting deductions under Section 80IA(4) for profits from wind power generation and allowing education cess as an expenditure under Section 37 of the Income Tax Act. en-us Thu, 28 Nov 2019 00:00:00 +0530 Thu, 14 Nov 2024 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289937 The ITAT dismissed the Revenue's appeals for the relevant assessment years, citing the CBDT circular's monetary limits. The assessee's cross appeal and objections were upheld, granting deductions under Section 80IA(4) for profits from wind power generation and allowing education cess as an expenditure under Section 37 of the Income Tax Act. Case-Laws Income Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289937