https://www.taxtmi.com/caselaws?id=332491 The Tribunal upheld the CIT(A)'s decision to delete the reduction claim under section 80IC, dismissing the Revenue's appeal. The Tribunal found the AO lacked substantial evidence and failed to consider critical factors, supporting the Assessee's position. Emphasizing consistency in past decisions, the Tribunal affirmed the CIT(A)'s order, noting the lack of grounds for disallowing job work expenses. The Tribunal concluded that the deduction claim was valid, based on precedents and the well-reasoned CIT(A) order, leading to the dismissal of the Revenue's appeal. en-us Tue, 09 Aug 2016 00:00:00 +0530 Mon, 19 Sep 2016 11:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332491 The Tribunal upheld the CIT(A)'s decision to delete the reduction claim under section 80IC, dismissing the Revenue's appeal. The Tribunal found the AO lacked substantial evidence and failed to consider critical factors, supporting the Assessee's position. Emphasizing consistency in past decisions, the Tribunal affirmed the CIT(A)'s order, noting the lack of grounds for disallowing job work expenses. The Tribunal concluded that the deduction claim was valid, based on precedents and the well-reasoned CIT(A) order, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332491