2019 (2) TMI 1371

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.... CIT(A) has erred in allowing the deduction u/s 80JJA of the Act without appreciating that baggase / hunk is not a waste but is a by-product of agri-produce processing industry which was purchased and not collected & processed or treated by the assessee, which is a pre-requisite for claiming deduction u/s 80JJA of the Act. 2. On the facts and circumstances of the case, the CIT(A) has erred in allowing the assessce's claim of depreciation on windmills when the assessed was not a registered owner of the windmills and it was purchasing electricity from NAV Maharashtra Chakan Oil Mills Ltd (NMCOML) thus having no title/dominion and right to use the asset. 3. On the facts and circumstances of the case, the CIT(A) has erred ....

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....gase / hunk. 5. Brief facts relating to the issue are that the assessee was engaged in the business of producing animal feed, feed supplement, edible oils, fuel pellets and wind power generation. The assessee for the year under consideration as in the earlier years had claimed deduction under section 80JJA of the Act on profits and gains from the business of bio degradable waste. Further, the assessee had purchased windmill from M/s. Nav Maharashtra Chakan Oil Mills Limited (NMCOML). In the financial year 2007-08 the assessee claimed deduction under section 80IA(4) of the Act. The Assessing Officer rejected both the claims made by the assessee and also made disallowance in respect of payments made by assessee towards Employee's contribut....