https://www.taxtmi.com/caselaws?id=206634 The Tribunal dismissed the Revenue's appeal challenging the deduction u/s 10A for AY 2004-05, upholding the CIT(A)'s decision. It allowed the assessee's cross-objection regarding the non-claim of deduction u/s 80HHE in preceding years. The Tribunal emphasized the fulfillment of conditions for deduction u/s 10A and the absence of evidence supporting the allowance of deduction u/s 80HHE in prior assessments. en-us Fri, 31 Dec 2010 00:00:00 +0530 Thu, 10 Nov 2011 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206634 The Tribunal dismissed the Revenue's appeal challenging the deduction u/s 10A for AY 2004-05, upholding the CIT(A)'s decision. It allowed the assessee's cross-objection regarding the non-claim of deduction u/s 80HHE in preceding years. The Tribunal emphasized the fulfillment of conditions for deduction u/s 10A and the absence of evidence supporting the allowance of deduction u/s 80HHE in prior assessments. Case-Laws Income Tax Fri, 31 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206634