https://www.taxtmi.com/caselaws?id=178977 The tribunal dismissed the revenue's appeals, upholding the CIT(A)'s decisions to allow deductions under section 80 IB and confirming that the assessees were assessed in Gujarat, making them eligible for the extended due date for filing returns as per the CBDT circular. The tribunal also found that the issue of unaccounted purchases was correctly addressed by the CIT(A), who directed the AO to grant the deduction under section 80 IB while computing income from the business. en-us Fri, 26 Aug 2011 00:00:00 +0530 Mon, 09 Oct 2017 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178977 The tribunal dismissed the revenue's appeals, upholding the CIT(A)'s decisions to allow deductions under section 80 IB and confirming that the assessees were assessed in Gujarat, making them eligible for the extended due date for filing returns as per the CBDT circular. The tribunal also found that the issue of unaccounted purchases was correctly addressed by the CIT(A), who directed the AO to grant the deduction under section 80 IB while computing income from the business. Case-Laws Income Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178977