https://www.taxtmi.com/caselaws?id=268831 The Tribunal upheld the CIT(A)'s decision to allow the deduction u/s 80IB on job work charges for AYs 2003-04, 2004-05, and 2005-06. The Tribunal rejected the revenue's appeal as there was no clear mistake apparent from the record, and the legal issue regarding the deduction was debatable. The disallowance under sec.154 was deemed unjustified, and the deduction was held to be compliant with legal provisions, leading to the dismissal of the revenue's appeals. en-us Fri, 09 Oct 2015 00:00:00 +0530 Wed, 02 Dec 2015 22:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268831 The Tribunal upheld the CIT(A)'s decision to allow the deduction u/s 80IB on job work charges for AYs 2003-04, 2004-05, and 2005-06. The Tribunal rejected the revenue's appeal as there was no clear mistake apparent from the record, and the legal issue regarding the deduction was debatable. The disallowance under sec.154 was deemed unjustified, and the deduction was held to be compliant with legal provisions, leading to the dismissal of the revenue's appeals. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268831