https://www.taxtmi.com/caselaws?id=327479 The Tribunal upheld the order of the CIT (A) regarding the allowability of deduction/exemption u/s 10A, dismissing Revenue's appeals for AYs 2006-07 and 2007-08. It directed the CIT (A) to consider consistency in the allocation of common expenses between eligible and non-eligible units, allowing Ground no.1 for statistical purposes. The Tribunal allowed the assessee's appeal for AY 2008-09 concerning the applicability of provisions of sub-section (6) of section 115JB, emphasizing adherence to legal precedents and fair treatment for both parties. en-us Wed, 30 Mar 2016 00:00:00 +0530 Sat, 07 May 2016 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327479 The Tribunal upheld the order of the CIT (A) regarding the allowability of deduction/exemption u/s 10A, dismissing Revenue's appeals for AYs 2006-07 and 2007-08. It directed the CIT (A) to consider consistency in the allocation of common expenses between eligible and non-eligible units, allowing Ground no.1 for statistical purposes. The Tribunal allowed the assessee's appeal for AY 2008-09 concerning the applicability of provisions of sub-section (6) of section 115JB, emphasizing adherence to legal precedents and fair treatment for both parties. Case-Laws Income Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327479