2016 (1) TMI 1289

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....the Respondent : S. Nagarajan, CA ORDER Chandra Poojari (Accountant Member) This appeal by the Revenue is directed against the order of the Commissioner of Income-tax(Appeals) dated 13.8.2015. 2. The only ground raised by the Revenue in this appeal is that the CIT(Appeals) erred in directing the Assessing Officer to allow deduction u/s.80IA of the I.T. Act. 3. In this case, the asse....

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....t each windmill is to be considered independent and separate and as a consequence deduction u/s.80IA to be computed and decided the issue in favour of the assessee. Accordingly, the CIT(Appeals) is justified in allowing the claim of deduction u/s.80IA of the Act to the assesse and this ground of the appeal of the Revenue is dismissed. 4. The next ground in this appeal is that the CIT(Appeals) e....