https://www.taxtmi.com/caselaws?id=340481 The Court dismissed all five appeals challenging the Income Tax Appellate Tribunal's order under Section 260A of the Income Tax Act, 1961. The Court upheld the Tribunal's decision to allow the deduction under Section 80IB(10) as conditions (b) and (c) were deemed satisfied. The Court relied on legal precedents and previous court decisions in favor of the assessee, emphasizing the importance of consistent interpretation. As a result, the Court found no substantial question of law and dismissed the appeals without awarding costs. en-us Tue, 14 Mar 2017 00:00:00 +0530 Wed, 22 Mar 2017 08:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340481 The Court dismissed all five appeals challenging the Income Tax Appellate Tribunal's order under Section 260A of the Income Tax Act, 1961. The Court upheld the Tribunal's decision to allow the deduction under Section 80IB(10) as conditions (b) and (c) were deemed satisfied. The Court relied on legal precedents and previous court decisions in favor of the assessee, emphasizing the importance of consistent interpretation. As a result, the Court found no substantial question of law and dismissed the appeals without awarding costs. Case-Laws Income Tax Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340481