https://www.taxtmi.com/caselaws?id=247471 The High Court upheld the decisions of the CIT (Appeals) and ITAT, ruling that the Assessee was entitled to the deduction under Section 80IB for the entire profits. The court found no merit in the appeal, as the establishment of the marketing concern did not affect the Assessee's eligibility for the deduction, and the Revenue's claims were baseless. The appeal was dismissed without costs. en-us Tue, 08 Apr 2014 00:00:00 +0530 Tue, 13 May 2014 08:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247471 The High Court upheld the decisions of the CIT (Appeals) and ITAT, ruling that the Assessee was entitled to the deduction under Section 80IB for the entire profits. The court found no merit in the appeal, as the establishment of the marketing concern did not affect the Assessee's eligibility for the deduction, and the Revenue's claims were baseless. The appeal was dismissed without costs. Case-Laws Income Tax Tue, 08 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247471