https://www.taxtmi.com/caselaws?id=218483 The Tribunal upheld the CIT(A)'s decision, allowing the assessee's deduction under Section 80IB(8A) of the Income-tax Act. Despite the Revenue's claim of a violation of Rule 18DA(2)(a) due to selling services without permission, the Tribunal found the assessee compliant with prescribed conditions. The Tribunal noted the assessee's approval by the prescribed authority and subsequent approval by the Assessing Officer in another year, supporting eligibility for the deduction. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the assessee's entitlement to the deduction under Section 80IB(8A). en-us Thu, 09 Aug 2012 00:00:00 +0530 Fri, 09 Nov 2012 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218483 The Tribunal upheld the CIT(A)'s decision, allowing the assessee's deduction under Section 80IB(8A) of the Income-tax Act. Despite the Revenue's claim of a violation of Rule 18DA(2)(a) due to selling services without permission, the Tribunal found the assessee compliant with prescribed conditions. The Tribunal noted the assessee's approval by the prescribed authority and subsequent approval by the Assessing Officer in another year, supporting eligibility for the deduction. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the assessee's entitlement to the deduction under Section 80IB(8A). Case-Laws Income Tax Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218483