2020 (1) TMI 1331

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e by: Shri Pankaj Garg ORDER S.S. Viswanethra Ravi, This appeal by the Revenue against the order dated 27-07-2017 passed by the Commissioner of Income Tax (Appeals)-11, Pune ["CIT(A)‟] for assessment year 2014-15. 2. The only issue to be decided is as to whether the CIT(A) justified in allowing the claim of assessee u/s. 80IC of the Act on income earned from sale of scrap when it....