https://www.taxtmi.com/caselaws?id=181122 The Tribunal dismissed all grounds of the Revenue's appeals, upholding the CIT (A)'s decisions. It affirmed the eligibility for set-off of losses under Section 10A/10B, deductions under Section 10B on receipts, and the restructuring of the SEEPZ unit for Section 10B eligibility. The Tribunal emphasized compliance with legal provisions and precedents, concluding in favor of the assessee on all issues. en-us Wed, 13 Oct 2010 00:00:00 +0530 Wed, 06 Sep 2023 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181122 The Tribunal dismissed all grounds of the Revenue's appeals, upholding the CIT (A)'s decisions. It affirmed the eligibility for set-off of losses under Section 10A/10B, deductions under Section 10B on receipts, and the restructuring of the SEEPZ unit for Section 10B eligibility. The Tribunal emphasized compliance with legal provisions and precedents, concluding in favor of the assessee on all issues. Case-Laws Income Tax Wed, 13 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181122