https://www.taxtmi.com/caselaws?id=269262 The Court upheld the Commissioner's decision, ruling that the disallowed expenditure under Section 40(a)(ia) did not affect the eligibility for Section 10A deduction, following the precedent set in Commissioner of Income Tax Vs. Gem Plus Jewellery India Ltd. The Court dismissed the Revenue's appeal, stating that no substantial question of law arose in the case. en-us Tue, 24 Nov 2015 00:00:00 +0530 Fri, 11 Dec 2015 08:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269262 The Court upheld the Commissioner's decision, ruling that the disallowed expenditure under Section 40(a)(ia) did not affect the eligibility for Section 10A deduction, following the precedent set in Commissioner of Income Tax Vs. Gem Plus Jewellery India Ltd. The Court dismissed the Revenue's appeal, stating that no substantial question of law arose in the case. Case-Laws Income Tax Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269262