https://www.taxtmi.com/caselaws?id=186710 The appeal involved issues of reopening of assessment and disallowance of deduction under section 80IB of the Income Tax Act, 1961. The court dismissed the reopening of assessment ground as it was not pressed. Regarding the disallowance of deduction under section 80IB, the court found that the assessee fulfilled all conditions for the deduction, including employing the required number of workers. The court accepted the assessee's appeal, directing the deduction under section 80IB to be granted as claimed. en-us Mon, 17 Dec 2012 00:00:00 +0530 Wed, 28 Sep 2016 10:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186710 The appeal involved issues of reopening of assessment and disallowance of deduction under section 80IB of the Income Tax Act, 1961. The court dismissed the reopening of assessment ground as it was not pressed. Regarding the disallowance of deduction under section 80IB, the court found that the assessee fulfilled all conditions for the deduction, including employing the required number of workers. The court accepted the assessee's appeal, directing the deduction under section 80IB to be granted as claimed. Case-Laws Income Tax Mon, 17 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186710