TaxTMI 
TaxTMI 
2018 (9) TMI 792
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....-14 through electronic filing on 29/09/2013, declaring total income of Rs. 1,31,53,090/- before claiming deduction u/s 80IA of the Income-tax Act, 1961 and nil income after claiming deduction u/s 80IA of the Act under normal provisions and MAT income of Rs. 1,36,21,883/-. Subsequently, the case was selected for scrutiny under CASS and accordingly notice u/s 143(2) of the Act and served on the assessee. In response to the said notice, the AR of the assessee filed the required information. 2.1 The AO observed that the assessee company has set up common treatment and disposal facility for handing Bio-medical/hazardous Wastes generated from various health care establishments. The company is handling projects at three location/ sites viz., Then....
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.... Kerala unit profits are worked out to Rs. 37,16,236/-. In the absence of approval from the Pollution Control Board of Kerala Govt. in the name of the assessee, the AO disallowed the said amount. 2.3 The AO also disallowed an amount of Rs. 6,36,826/- towards EPF and ESI remittance of employees contribution on the ground that the same were remitted beyond due date. 3. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A). 4. The CIT(A) confirmed the disallowance made by the AO u/s 80IA(4) following the decision of his predecessor in the case of assessee for AY 2012-13 and also confirmed the disallowance made u/s 36(1)(va). 5. Aggrieved by the order of CIT(A), the assessee is in appeal before us. 6. Assessee ha....
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....et aside the order of CIT(A) and direct the AO to decide the issue afresh after considering the ratio laid down in the list of cases at para 6 hereinabove. Needless to mention that ld. AO shall afford reasonable opportunity of being heard to the assessee. The appeal is allowed for statistical purposes." As the issue under consideration is materially identical to that of AY 2010-11 and 2012-13 and the documents filed by the assessee in support of its claim, which are given below: Sl. No. Particulars Page Nos. 1. Copy of agreement between the Indian Medical Association (IMA) and appellant entered into on 20/04/2003 8-14 2. Copy of agreement between IMA and appellant entered into on 01/11/2008 15-20 3 Copy of a....