https://www.taxtmi.com/caselaws?id=181979 The Tribunal allowed the assessee's appeals, directing the AO to grant the deduction under Section 80IB and deleting the addition of deemed dividend income. The Tribunal did not adjudicate on the reopening of assessments and interest levy grounds, deeming them consequential. The ground concerning penalty levy was considered premature. en-us Wed, 16 Dec 2009 00:00:00 +0530 Thu, 28 Apr 2016 18:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181979 The Tribunal allowed the assessee's appeals, directing the AO to grant the deduction under Section 80IB and deleting the addition of deemed dividend income. The Tribunal did not adjudicate on the reopening of assessments and interest levy grounds, deeming them consequential. The ground concerning penalty levy was considered premature. Case-Laws Income Tax Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181979