2015 (5) TMI 1049

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....e Respondent : None ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER This appeal by the Revenue is directed against the order of the Commissioner of Income-tax (Appeals) dated 27.11.2014. 2. The grievance of the Department in this appeal is with regard to granting of deduction under sec.80IA of the Income-tax Act, 1961. 3. The assessee is an exporter of home textiles products and also g....

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....power generated out of windmill and admitted Rs.  65,12,277/- as income from windmill business and claimed deduction u/s.80IA. The Assessing Officer denied the claim of the assessee for deduction u/s.80IA for Rs.  65,12,277/- on the ground that the Department has not accepted the Jurisdictional High Court in the case of Velayudhaswamy Spinning Mills Pvt. Ltd. (supra), and filed Special L....