https://www.taxtmi.com/caselaws?id=254589 The Court upheld the ITAT's decision allowing the respondent-assessee's claim for deduction under Section 80IA of the Income Tax Act for subsequent years, finding that the assessee had fulfilled the necessary conditions. The Court dismissed the appeals by the appellant-revenue, ruling that the ITAT's order was justified and free from legal or factual errors. As a result, the substantial question of law was decided in favor of the assessee and against the revenue. en-us Mon, 01 Dec 2014 00:00:00 +0530 Thu, 25 Dec 2014 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254589 The Court upheld the ITAT's decision allowing the respondent-assessee's claim for deduction under Section 80IA of the Income Tax Act for subsequent years, finding that the assessee had fulfilled the necessary conditions. The Court dismissed the appeals by the appellant-revenue, ruling that the ITAT's order was justified and free from legal or factual errors. As a result, the substantial question of law was decided in favor of the assessee and against the revenue. Case-Laws Income Tax Mon, 01 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254589