https://www.taxtmi.com/caselaws?id=238993 The Tribunal upheld the assessee's entitlement to a deduction under Section 80IB of the Income Tax Act, as the company met the conditions specified in the Act and was located in an industrially backward state. The Tribunal also directed the Assessing Officer to reconsider the disallowance made under Section 40(a)(ia) in subsequent years if TDS had been deducted and remitted to the government account. The order resulted in a partial allowance of the Revenue's appeal, with the decision pronounced on January 30, 2013. en-us Wed, 30 Jan 2013 00:00:00 +0530 Wed, 23 Oct 2013 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238993 The Tribunal upheld the assessee's entitlement to a deduction under Section 80IB of the Income Tax Act, as the company met the conditions specified in the Act and was located in an industrially backward state. The Tribunal also directed the Assessing Officer to reconsider the disallowance made under Section 40(a)(ia) in subsequent years if TDS had been deducted and remitted to the government account. The order resulted in a partial allowance of the Revenue's appeal, with the decision pronounced on January 30, 2013. Case-Laws Income Tax Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238993