https://www.taxtmi.com/caselaws?id=266836 The ITAT upheld the CIT(A)'s decision, affirming the eligibility of the company in SEZ for deduction under Section 10B and rejecting the disallowance of expenditure on earth development expenses. The judgment highlighted the importance of consistency and adherence to legal provisions in determining tax liabilities and deductions. en-us Wed, 09 Sep 2015 00:00:00 +0530 Mon, 26 Oct 2015 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266836 The ITAT upheld the CIT(A)'s decision, affirming the eligibility of the company in SEZ for deduction under Section 10B and rejecting the disallowance of expenditure on earth development expenses. The judgment highlighted the importance of consistency and adherence to legal provisions in determining tax liabilities and deductions. Case-Laws Income Tax Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266836