Bombay HC affirms ITAT ruling on Section 80IB deduction claim, dismisses revenue's appeals citing delay.

The Bombay HC upheld the ITAT decision, allowing the assessee's deduction claim under Section 80IB of the Income Tax Act, 1961. The Court dismissed revenue's appeals due to delay, noting finality of orders for previous assessment years.

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The Bombay High Court upheld the ITAT decision allowing the assessee's claim for deduction under Section 80IB of the Income Tax Act, 1961. The Court dismissed the appeals filed by the revenue due to delay, stating that the orders for previous assessment years have attained finality.

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