https://www.taxtmi.com/caselaws?id=68275 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decisions on both contested issues. The assessee, a partnership firm, was granted the deduction under Section 10BA after the Tribunal concluded that the conditions were met, despite initial objections regarding the use of old machinery and insufficient workforce. The Tribunal also upheld the CIT(A)'s decision to allow the deduction under Section 80HHC for counter sales, referencing consistent past rulings by the Jaipur Bench and the SC. The Tribunal found no errors in the CIT(A)'s orders, supporting the assessee's claims for both deductions. en-us Fri, 20 Jun 2008 00:00:00 +0530 Sun, 10 Dec 2023 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68275 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decisions on both contested issues. The assessee, a partnership firm, was granted the deduction under Section 10BA after the Tribunal concluded that the conditions were met, despite initial objections regarding the use of old machinery and insufficient workforce. The Tribunal also upheld the CIT(A)'s decision to allow the deduction under Section 80HHC for counter sales, referencing consistent past rulings by the Jaipur Bench and the SC. The Tribunal found no errors in the CIT(A)'s orders, supporting the assessee's claims for both deductions. Case-Laws Income Tax Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68275