https://www.taxtmi.com/caselaws?id=180011 The ITAT Ahmedabad ruled in favor of the appellant, directing the AO to allow deductions under Section 80IB for delay in obtaining Factory License, delayed TDS payment, and disallowance under Section 40A(2)(b). The ITAT held that the deductions should be granted as per law, overturning the decisions of the AO and CIT(A) on all three issues. en-us Wed, 21 Dec 2011 00:00:00 +0530 Mon, 28 Aug 2017 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180011 The ITAT Ahmedabad ruled in favor of the appellant, directing the AO to allow deductions under Section 80IB for delay in obtaining Factory License, delayed TDS payment, and disallowance under Section 40A(2)(b). The ITAT held that the deductions should be granted as per law, overturning the decisions of the AO and CIT(A) on all three issues. Case-Laws Income Tax Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180011