https://www.taxtmi.com/caselaws?id=331392 The High Court dismissed all appeals, ruling in favor of the assessee against the Department in each case. The Court upheld the deletion of additions by the CIT (A) and Tribunal, allowed the claim under section 80IA, upheld the deletion of disallowance under Section 40A(2)(b), and directed the re-computation of plant and machinery value under Section 80IA. The decisions were based on detailed analysis and legal considerations presented in the judgments. en-us Tue, 19 Jul 2016 00:00:00 +0530 Sat, 20 Aug 2016 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331392 The High Court dismissed all appeals, ruling in favor of the assessee against the Department in each case. The Court upheld the deletion of additions by the CIT (A) and Tribunal, allowed the claim under section 80IA, upheld the deletion of disallowance under Section 40A(2)(b), and directed the re-computation of plant and machinery value under Section 80IA. The decisions were based on detailed analysis and legal considerations presented in the judgments. Case-Laws Income Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331392