https://www.taxtmi.com/caselaws?id=233494 The Tribunal allowed the appeal, restoring the AO's order and deleting various ad-hoc disallowances. The disallowances for signboard, temporary building structure, repair and machinery, and paint expenses were found unjustified as they were necessary for business and properly recorded. The deduction under section 80IA(4) was upheld, as the assessee met the required conditions. The Tribunal emphasized consistency with the previous year's assessment, concluding that the CIT(A)'s withdrawal of deductions was unwarranted. en-us Fri, 15 Feb 2013 00:00:00 +0530 Fri, 01 Apr 2016 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233494 The Tribunal allowed the appeal, restoring the AO's order and deleting various ad-hoc disallowances. The disallowances for signboard, temporary building structure, repair and machinery, and paint expenses were found unjustified as they were necessary for business and properly recorded. The deduction under section 80IA(4) was upheld, as the assessee met the required conditions. The Tribunal emphasized consistency with the previous year's assessment, concluding that the CIT(A)'s withdrawal of deductions was unwarranted. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233494