https://www.taxtmi.com/caselaws?id=401126 The Tribunal allowed the assessee's appeal regarding the eligibility for deduction for lean gas manufacturing at customer terminals under sections 80I/80IA of the Income-tax Act, 1961. Additionally, the Tribunal dismissed the revenue's appeal challenging the allowance of deduction for lean gas production at LPG plants under section 80IA, the treatment of horticulture expenses as revenue expenditure, and the allowance of investment allowance under section 32A. The judgment was pronounced on 26th November 2020 by the ITAT Delhi. en-us Thu, 26 Nov 2020 00:00:00 +0530 Sat, 28 Nov 2020 09:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401126 The Tribunal allowed the assessee's appeal regarding the eligibility for deduction for lean gas manufacturing at customer terminals under sections 80I/80IA of the Income-tax Act, 1961. Additionally, the Tribunal dismissed the revenue's appeal challenging the allowance of deduction for lean gas production at LPG plants under section 80IA, the treatment of horticulture expenses as revenue expenditure, and the allowance of investment allowance under section 32A. The judgment was pronounced on 26th November 2020 by the ITAT Delhi. Case-Laws Income Tax Thu, 26 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401126