2020 (5) TMI 333

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..... 80IA - deduction u/s 80IA windmill or eligible business wise - HELD THAT:- Issue involved in this appeal is squarely covered by an order in the case of COMMISSIONER OF INCOME TAX AND ANOTHER Vs. SWARNAGIRI WIRE INSULATIONS P. LTD. [ 2013 (2) TMI 202 - KARNATAKA HIGH COURT ] - Decided against revenue. - I.T.A. NO. 23 OF 2013 - - - Dated:- 19-3-2020 - Hon ble Mr. Justice Alok Aradhe And The Hon .....

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..... ld be taken into account and not the loss making units in computing the total income of the assessee for its eligible business to allow deduction u/s 80IA of the Act? 2. Whether the Tribunal was correct in holding that the deduction u/s 80IA windmill wise instead of eligible business wise, contrary to the provision of section 80IA(1) and 80IA(5) and without taking in account the fact that gen .....

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