TaxTMI 
TaxTMI 
2019 (8) TMI 1900
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....ent year 2012-13 is dated 17-09-2018. The impugned order of Commissioner of Income Tax (Appeals) for assessment year 2013-14 is dated 30-06-2017 and the order of Commissioner of Income Tax (Appeals) for assessment year 2014-15 is dated 18-09-2017. Since, the issue raised in all these appeals is identical and is emanating from same set of facts, these appeals are taken up together for adjudication and are being disposed of vide this common order. 2. The Revenue in all the three appeals has assailed the action of Commissioner of Income Tax (Appeals) in allowing assessee's claim of deduction u/s. 80IA(4) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). Since, the order of First Appellate Authority for assessment year 2013....
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....arate undertaking engaged in eligible business. Similar view was taken by the Tribunal in the case of D.J. Malpani Vs. ACIT in ITA Nos. 1148 to 1154/PN/2013 for assessment years 2004-05 to 2010-11 decided on 30- 10-2015. The Tribunal held that each windmill has to be considered as separate undertaking eligible for deduction u/s. 80IA and the deduction should be computed independently for each unit and not on consolidated basis. The Commissioner of Income Tax (Appeals) has granted relief to the assessee by following the decision of Tribunal and the decision of Hon'ble Madras High Court in the case of Velayudhaswamy Spinning Mills (P) Ltd. Vs. Assistant Commissioner of Income Tax reported as 340 ITR 477. 5. On the other hand Shri N. Ashok Ba....
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....supra). The Tribunal after considering the earlier decision rendered in the case of Dy. Commissioner of Income Tax Vs. J-Sons Foundry Pvt. Ltd. (supra) concluded as under : "58. Respectfully following the decision of the Coordinate Bench of the Tribunal cited (Supra) and in absence of any contrary material brought to our notice we hold that each phase of windmill has to be considered as separate undertaking eligible for deduction u/s.80IA and therefore deduction u/s.80IA(4) should have been computed independently for each phase and not on consolidated basis. The grounds raised by the assessee on this issue is accordingly allowed." 8. Since, the issue has already been considered by the Tribunal and has held that each unit of windmill has ....