https://www.taxtmi.com/caselaws?id=189386 The ITAT Mumbai dismissed the department's appeal against the CIT(A) order, allowing deduction u/s 80IB(10) for the assessee. The decision was based on the fulfillment of conditions, prior rulings, and the clarification on the applicability of the Board's notification. The ITAT upheld the admission of new evidence by the CIT(A) and rejected the department's objections, citing lack of specific evidence. General grounds raised by the department were dismissed without detailed discussion. en-us Wed, 23 Jan 2013 00:00:00 +0530 Sat, 07 Jan 2017 12:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189386 The ITAT Mumbai dismissed the department's appeal against the CIT(A) order, allowing deduction u/s 80IB(10) for the assessee. The decision was based on the fulfillment of conditions, prior rulings, and the clarification on the applicability of the Board's notification. The ITAT upheld the admission of new evidence by the CIT(A) and rejected the department's objections, citing lack of specific evidence. General grounds raised by the department were dismissed without detailed discussion. Case-Laws Income Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189386