https://www.taxtmi.com/caselaws?id=178196 The Tribunal dismissed the Revenue's appeal, upholding the ld. CIT(A)'s decision to allow the deduction u/s 80IB for the first unit. It emphasized that a withdrawn claim in a revised return can still be considered if conditions for the deduction are met, especially if directed by the appellate authority. The Tribunal highlighted the need to assess claims based on facts and legal provisions, even if initially withdrawn, as long as eligibility criteria are fulfilled. en-us Fri, 16 Jul 2010 00:00:00 +0530 Fri, 29 Jan 2016 17:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178196 The Tribunal dismissed the Revenue's appeal, upholding the ld. CIT(A)'s decision to allow the deduction u/s 80IB for the first unit. It emphasized that a withdrawn claim in a revised return can still be considered if conditions for the deduction are met, especially if directed by the appellate authority. The Tribunal highlighted the need to assess claims based on facts and legal provisions, even if initially withdrawn, as long as eligibility criteria are fulfilled. Case-Laws Income Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178196