https://www.taxtmi.com/caselaws?id=235985 The Tribunal dismissed the Revenue's appeals and confirmed the allowance of deduction u/s 80IC for the assessee. The decision was based on the proper verification of accounts, compliance with prescribed conditions, and the absence of significant defects in the books of accounts. The Tribunal upheld the ld. CIT(A)'s decision, emphasizing the importance of complying with evidence admission provisions and proper verification of accounts for eligibility under section 80IC of the Act. en-us Fri, 02 Aug 2013 00:00:00 +0530 Sat, 10 Aug 2013 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235985 The Tribunal dismissed the Revenue's appeals and confirmed the allowance of deduction u/s 80IC for the assessee. The decision was based on the proper verification of accounts, compliance with prescribed conditions, and the absence of significant defects in the books of accounts. The Tribunal upheld the ld. CIT(A)'s decision, emphasizing the importance of complying with evidence admission provisions and proper verification of accounts for eligibility under section 80IC of the Act. Case-Laws Income Tax Fri, 02 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235985