https://www.taxtmi.com/caselaws?id=186061 The ITAT dismissed the revenue's appeal and upheld the decision of the Ld. CIT(A) to allow the deduction claimed under section 80-IB of the Income Tax Act, 1961. The ITAT found that the A.O. had previously allowed deductions for the new unit in question, indicating its establishment. The ITAT rejected the revenue's challenge, citing the lack of merit and supporting the lower authority's decision based on evidence and legal precedent. en-us Fri, 30 Mar 2012 00:00:00 +0530 Tue, 04 Jul 2017 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186061 The ITAT dismissed the revenue's appeal and upheld the decision of the Ld. CIT(A) to allow the deduction claimed under section 80-IB of the Income Tax Act, 1961. The ITAT found that the A.O. had previously allowed deductions for the new unit in question, indicating its establishment. The ITAT rejected the revenue's challenge, citing the lack of merit and supporting the lower authority's decision based on evidence and legal precedent. Case-Laws Income Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186061