https://www.taxtmi.com/caselaws?id=331949 The High Court dismissed the appeals for the assessment years 2003-04 to 2005-06 based on Circular No. 21/2015. It upheld the ITAT's decision to allow the deduction under Section 80-IB for Unit-II, emphasizing that conditions must be fulfilled each year. The court found no substantial question of law in the ITAT's deletion of the addition under Section 145(3), supporting the factual basis of the Tribunal's decision. en-us Fri, 02 Sep 2016 00:00:00 +0530 Fri, 18 Nov 2016 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331949 The High Court dismissed the appeals for the assessment years 2003-04 to 2005-06 based on Circular No. 21/2015. It upheld the ITAT's decision to allow the deduction under Section 80-IB for Unit-II, emphasizing that conditions must be fulfilled each year. The court found no substantial question of law in the ITAT's deletion of the addition under Section 145(3), supporting the factual basis of the Tribunal's decision. Case-Laws Income Tax Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331949