https://www.taxtmi.com/caselaws?id=236341 The appeal for A.Y. 2004-05 was allowed for statistical purposes, remanding the deduction under section 80IB to the AO for fresh consideration. For A.Y. 2005-06, the appeal was partly allowed for statistical purposes, remanding the deduction under section 80IB for fresh consideration. The disallowances under sections 36(1)(va) and 36(1)(iii) were upheld in favor of the assessee. en-us Wed, 14 Aug 2013 00:00:00 +0530 Fri, 23 Aug 2013 07:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236341 The appeal for A.Y. 2004-05 was allowed for statistical purposes, remanding the deduction under section 80IB to the AO for fresh consideration. For A.Y. 2005-06, the appeal was partly allowed for statistical purposes, remanding the deduction under section 80IB for fresh consideration. The disallowances under sections 36(1)(va) and 36(1)(iii) were upheld in favor of the assessee. Case-Laws Income Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236341