https://www.taxtmi.com/caselaws?id=331350 The tribunal upheld the CIT(A)'s decision, confirming a 25% deduction under Section 80IC for the relevant assessment years, not the 100% claimed by the assessee. The tribunal dismissed both appeals filed by the assessee, emphasizing that the deduction period is limited to ten years, with the first five years at 100% and subsequent years at 25%. en-us Thu, 11 Aug 2016 00:00:00 +0530 Wed, 10 Apr 2019 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331350 The tribunal upheld the CIT(A)'s decision, confirming a 25% deduction under Section 80IC for the relevant assessment years, not the 100% claimed by the assessee. The tribunal dismissed both appeals filed by the assessee, emphasizing that the deduction period is limited to ten years, with the first five years at 100% and subsequent years at 25%. Case-Laws Income Tax Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331350