https://www.taxtmi.com/caselaws?id=259977 The Appellate Tribunal ITAT DELHI upheld the CIT(A)'s decision to allow the deduction under section 10A for the assessee, rejecting the department's appeals. The Tribunal determined that the assessee met all conditions for tax exemption under section 10B, similar to section 10A, and cited relevant case laws to support its decision. The judgment highlighted the necessity of complying with statutory requirements and considering applicable case laws in assessing the eligibility for claimed deductions under section 10A. en-us Thu, 21 May 2015 00:00:00 +0530 Wed, 27 May 2015 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259977 The Appellate Tribunal ITAT DELHI upheld the CIT(A)'s decision to allow the deduction under section 10A for the assessee, rejecting the department's appeals. The Tribunal determined that the assessee met all conditions for tax exemption under section 10B, similar to section 10A, and cited relevant case laws to support its decision. The judgment highlighted the necessity of complying with statutory requirements and considering applicable case laws in assessing the eligibility for claimed deductions under section 10A. Case-Laws Income Tax Thu, 21 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259977