https://www.taxtmi.com/caselaws?id=269399 The Tribunal upheld the CIT(A)'s decision to allow the deduction under Section 80IC by considering only the profits of the Roorkee Unit and not setting off the losses of the NOIDA Unit. The Tribunal found the CIT(A)'s approach consistent with the Delhi High Court's judgments and dismissed the Revenue's appeal. en-us Tue, 08 Dec 2015 00:00:00 +0530 Mon, 14 Dec 2015 10:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269399 The Tribunal upheld the CIT(A)'s decision to allow the deduction under Section 80IC by considering only the profits of the Roorkee Unit and not setting off the losses of the NOIDA Unit. The Tribunal found the CIT(A)'s approach consistent with the Delhi High Court's judgments and dismissed the Revenue's appeal. Case-Laws Income Tax Tue, 08 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269399