https://www.taxtmi.com/caselaws?id=220102 The ITAT upheld the CIT(A)'s decision to allow deduction u/s 80-IB (10) of the Act for the assessment year 2006-07, dismissing the Revenue's appeal. However, regarding the deduction on an addition made u/s 40(a)(ia) of the Act, the ITAT allowed the issue in favor of the revenue, remitting the matter back to the AO for verification. The appeal was partly allowed for statistical purposes, clarifying the application of these provisions in the case. en-us Fri, 21 Sep 2012 00:00:00 +0530 Tue, 29 Oct 2013 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220102 The ITAT upheld the CIT(A)'s decision to allow deduction u/s 80-IB (10) of the Act for the assessment year 2006-07, dismissing the Revenue's appeal. However, regarding the deduction on an addition made u/s 40(a)(ia) of the Act, the ITAT allowed the issue in favor of the revenue, remitting the matter back to the AO for verification. The appeal was partly allowed for statistical purposes, clarifying the application of these provisions in the case. Case-Laws Income Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220102