https://www.taxtmi.com/caselaws?id=262154 The Tribunal affirmed the Administrative Commissioner's revision, holding that the initial assessment year for claiming deduction u/s 80IA is when the hotel started functioning, not when approval was granted by the DGIT (Exemption). The decision emphasized the importance of statutory provisions and the plain language of the Act in determining eligibility for deductions under sections 80IA and 80IB. en-us Fri, 09 Jan 2015 00:00:00 +0530 Wed, 10 Jun 2015 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262154 The Tribunal affirmed the Administrative Commissioner's revision, holding that the initial assessment year for claiming deduction u/s 80IA is when the hotel started functioning, not when approval was granted by the DGIT (Exemption). The decision emphasized the importance of statutory provisions and the plain language of the Act in determining eligibility for deductions under sections 80IA and 80IB. Case-Laws Income Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262154