https://www.taxtmi.com/caselaws?id=259490 The ITAT upheld the CIT(A)'s decision to delete the disallowance of the deduction under section 80IB and the protective addition. It found that the assessee fulfilled the conditions for the deduction, operating new units independently as industrial undertakings. The ITAT dismissed the Revenue's appeal, stating that the AO's findings lacked factual support. The decision was pronounced on 17.3.2015. en-us Tue, 17 Mar 2015 00:00:00 +0530 Tue, 12 May 2015 06:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259490 The ITAT upheld the CIT(A)'s decision to delete the disallowance of the deduction under section 80IB and the protective addition. It found that the assessee fulfilled the conditions for the deduction, operating new units independently as industrial undertakings. The ITAT dismissed the Revenue's appeal, stating that the AO's findings lacked factual support. The decision was pronounced on 17.3.2015. Case-Laws Income Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259490