https://www.taxtmi.com/caselaws?id=149875 The tribunal dismissed all four appeals of the Revenue. It upheld the first appellate authority's decisions regarding the claim of deduction under Section 80IB, addition on account of creditors, addition on account of capital introduced by the partner, and deduction under Section 80IB on disallowance made under Section 40a(ia). The tribunal emphasized the independence of the new unit for claiming deduction under Section 80IB and supported its findings with relevant case laws, ultimately providing a comprehensive judgment. en-us Fri, 30 Jul 2010 00:00:00 +0530 Fri, 11 Aug 2023 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149875 The tribunal dismissed all four appeals of the Revenue. It upheld the first appellate authority's decisions regarding the claim of deduction under Section 80IB, addition on account of creditors, addition on account of capital introduced by the partner, and deduction under Section 80IB on disallowance made under Section 40a(ia). The tribunal emphasized the independence of the new unit for claiming deduction under Section 80IB and supported its findings with relevant case laws, ultimately providing a comprehensive judgment. Case-Laws Income Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149875