https://www.taxtmi.com/caselaws?id=248629 The ITAT Delhi dismissed the Revenue's appeal challenging the deletion of additions made by the AO regarding disallowance of deduction u/s 80IC for the assessment year 2009-10. The appeal was dismissed based on the tax effect being below Rs.3.00 Lacs, as per instructions and judicial decisions, rendering the appeal not maintainable due to the monetary limit set by the instruction. en-us Fri, 30 May 2014 00:00:00 +0530 Wed, 18 Jun 2014 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248629 The ITAT Delhi dismissed the Revenue's appeal challenging the deletion of additions made by the AO regarding disallowance of deduction u/s 80IC for the assessment year 2009-10. The appeal was dismissed based on the tax effect being below Rs.3.00 Lacs, as per instructions and judicial decisions, rendering the appeal not maintainable due to the monetary limit set by the instruction. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248629