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    <title>2022 (10) TMI 831 - ITAT DELHI</title>
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    <description>The Tribunal found in favor of the assessee, holding that income from sources other than generation and distribution of power is eligible for deduction under Section 80-IA of the Income Tax Act, 1961. The Tribunal concluded that the Assessing Officer was not justified in denying the claim of deduction and directed the AO to allow the deduction under Section 80-IA. The appeal of the assessee was allowed by the Tribunal, overturning the decisions of the Assessing Officer and the Commissioner of Income Tax (Appeals).</description>
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      <link>https://www.taxtmi.com/caselaws?id=429273</link>
      <description>The Tribunal found in favor of the assessee, holding that income from sources other than generation and distribution of power is eligible for deduction under Section 80-IA of the Income Tax Act, 1961. The Tribunal concluded that the Assessing Officer was not justified in denying the claim of deduction and directed the AO to allow the deduction under Section 80-IA. The appeal of the assessee was allowed by the Tribunal, overturning the decisions of the Assessing Officer and the Commissioner of Income Tax (Appeals).</description>
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      <pubDate>Tue, 18 Oct 2022 00:00:00 +0530</pubDate>
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