2018 (11) TMI 42

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....IYA, ACCOUNTANT MEMBER: These two appeals by the assessee are preferred against the two separate orders of the Commissioner of Income Tax [Appeals], Dehradun dated 27.09.2017 pertaining to assessment years 2012-13 & 2013-14. Since common issues are involved in both these appeals, they were heard together and are being disposed off by this common order for the sake of convenience and brevity. ....

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....nchal and having a valid NOC from the Pollution Control could be said to be eligible for deduction u/s 80IC of the Act. 5. Drawing support from the judgment of the Hon'ble Uttarakhand High Court, the assessee claimed deduction u/s 80IC of the Act once again before the CIT(A). 6. The CIT(A) considered the claim of deduction u/s 80IC of the Act, gathered certain information regarding the h....