Assessee is engaged in production and sale of bio-pesticides. She had been claiming deduction under S. 80JJA since 2009-10. For relevant year, assessee claimed deduction under S. 80JJA for producing bio-fertilisers after allegedly setting up a new unit. Assessee relied upon Certificate of Ministry of Agriculture dated 30-5-2014, to state that she was manufacturing organic fertilizers under brand name ‘SOIL Food’ \u2013 AO disallowed the claim, which was affirmed by the CIT(A). On appeal the Tribunal\u00a0\u00a0 remanded\u00a0 the matter for disposal in light of report given by a Chemical Expert Certifying as to whether contents of two products manufactured by assessee namely ‘bio-pesticides’ and ‘bio-fertilizers’ were distinct or not. (AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80JJA : Bio-degradable waste-Collecting and processing\u2013 Matter remanded for disposal in light of report given by a Chemical Expert Certifying as to whether contents of two products manufactured by assessee namely ‘bio-pesticides’ and ‘bio-fertilizers’ were distinct or not. [S. 254(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9817","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2yl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9817","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=9817"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9817\/revisions"}],"predecessor-version":[{"id":9818,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9817\/revisions\/9818"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}