https://www.taxtmi.com/caselaws?id=266196 The Tribunal upheld the Commissioner (Appeals)'s decision to delete the disallowance under section 80IB for the assessment years 2009-10 and 2010-11. This decision was based on the Tribunal's previous rulings in favor of the assessee for earlier years and the lack of contestation by the Departmental Representative. The Tribunal found that the deduction under section 80IB had been allowed in previous assessments and, after examining relevant documents, concluded that the disallowance for the years in question was not justified. As a result, the Revenue's appeals for both assessment years were dismissed. en-us Fri, 21 Aug 2015 00:00:00 +0530 Sun, 18 Oct 2015 17:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266196 The Tribunal upheld the Commissioner (Appeals)'s decision to delete the disallowance under section 80IB for the assessment years 2009-10 and 2010-11. This decision was based on the Tribunal's previous rulings in favor of the assessee for earlier years and the lack of contestation by the Departmental Representative. The Tribunal found that the deduction under section 80IB had been allowed in previous assessments and, after examining relevant documents, concluded that the disallowance for the years in question was not justified. As a result, the Revenue's appeals for both assessment years were dismissed. Case-Laws Income Tax Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266196