Shivalik Prints Ltd. vs. JCIT, Special Range-8, New Delhi

Parties Involved

Facts Summary

The assessee, Shivalik Prints Ltd., filed appeals against the orders of the Commissioner of Income-tax (Appeals) for the assessment years 2011-12 and 2012-13. The assessee claimed a deduction under section 80JJAA of the Income-tax Act, 1961, which was not allowed by the Commissioner of Income-tax (Appeals). The assessee argued that the Commissioner of Income-tax (Appeals) erred in not admitting the claim of deduction amounting to Rs. 35,78,377/- for the assessment year 2011-12 and Rs. 42,64,264/- for the assessment year 2012-13. The assessee claimed that the Commissioner of Income-tax (Appeals) should have allowed the deduction as it was a bona fide claim made during the appellate proceedings.…

Legal Issues

• 1. Whether the Commissioner of Income-tax (Appeals) erred in not admitting the claim of deduction u/s 80JJAA of the Income-tax Act, 1961?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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