https://www.taxtmi.com/caselaws?id=212504 The Tribunal upheld the CIT(A)'s decisions, allowing the deduction under Section 10BA for the assessee engaged in manufacturing wooden handicraft articles. The trading addition was reduced based on lack of evidence, and the disallowance under Section 40A(3) was deleted due to non-applicability of the provisions for the relevant assessment year. The department's appeals were dismissed, affirming the CIT(A)'s rulings on all issues. en-us Mon, 31 Oct 2011 00:00:00 +0530 Thu, 22 Nov 2012 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212504 The Tribunal upheld the CIT(A)'s decisions, allowing the deduction under Section 10BA for the assessee engaged in manufacturing wooden handicraft articles. The trading addition was reduced based on lack of evidence, and the disallowance under Section 40A(3) was deleted due to non-applicability of the provisions for the relevant assessment year. The department's appeals were dismissed, affirming the CIT(A)'s rulings on all issues. Case-Laws Income Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212504