TMI Blog2015 (12) TMI 1851X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd., M/s. Cotton Blossom (I) Pvt. Ltd. X X X X Extracts X X X X X X X X Extracts X X X X ..... eration is with regard to deduction claimed by the assessee under Section 80-IA of the Income Tax Act, 1961 (in short ''the Act'') in respect of windmills. The Assessing Officer rejected the claim of the assessees on the ground that the Department has filed a Special Leave Petition against the judgment of Madras High Court in Velayudhaswamy Spinning Mills (P) Ltd vs. ACIT 231 CTR 368. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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