https://www.taxtmi.com/caselaws?id=264326 The Tribunal dismissed the Revenue's appeals for assessment years 2007-08 and 2008-09, upholding the CIT(A)'s decision to allow the Section 80IB(8A) deduction for sample storage income. The Tribunal determined that the sample storage activities were integral to the scientific research and development business of the assessee, making the income eligible for the deduction. The judgment emphasized the direct connection between the sample storage activities and the eligible business, highlighting the essential nature of such income to the scientific research endeavors of the assessee. en-us Fri, 14 Aug 2015 00:00:00 +0530 Wed, 23 Sep 2015 08:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264326 The Tribunal dismissed the Revenue's appeals for assessment years 2007-08 and 2008-09, upholding the CIT(A)'s decision to allow the Section 80IB(8A) deduction for sample storage income. The Tribunal determined that the sample storage activities were integral to the scientific research and development business of the assessee, making the income eligible for the deduction. The judgment emphasized the direct connection between the sample storage activities and the eligible business, highlighting the essential nature of such income to the scientific research endeavors of the assessee. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264326