https://www.taxtmi.com/caselaws?id=259948 The High Court upheld the Commissioner of Income Tax (Appeals)' decision to allow deduction under Section 80IA for works contract claimed by an appellant engaged in manufacturing automotive components. The Court ruled that the claim did not fall under the Explanation to sub-section (13) of Section 80IA, clarifying the applicability of various subsections of Section 80IA to the eligible business under Section 80IB. Consequently, the Court dismissed the Revenue's challenge, stating that no question of law arose for consideration in the appeals. en-us Wed, 11 Mar 2015 00:00:00 +0530 Wed, 12 Aug 2015 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259948 The High Court upheld the Commissioner of Income Tax (Appeals)' decision to allow deduction under Section 80IA for works contract claimed by an appellant engaged in manufacturing automotive components. The Court ruled that the claim did not fall under the Explanation to sub-section (13) of Section 80IA, clarifying the applicability of various subsections of Section 80IA to the eligible business under Section 80IB. Consequently, the Court dismissed the Revenue's challenge, stating that no question of law arose for consideration in the appeals. Case-Laws Income Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259948