https://www.taxtmi.com/caselaws?id=222035 The Tribunal upheld the CIT (A)'s decision to allow the deduction under Section 80IB for the assessment year 2005-06, dismissing the Revenue's appeal. However, for the assessment year 2006-07, the Tribunal remanded the case back to the CIT (A) to consider new facts presented by the A.O., allowing the Revenue's appeal for statistical purposes. en-us Fri, 15 Feb 2013 00:00:00 +0530 Thu, 11 Apr 2013 12:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222035 The Tribunal upheld the CIT (A)'s decision to allow the deduction under Section 80IB for the assessment year 2005-06, dismissing the Revenue's appeal. However, for the assessment year 2006-07, the Tribunal remanded the case back to the CIT (A) to consider new facts presented by the A.O., allowing the Revenue's appeal for statistical purposes. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222035