https://www.taxtmi.com/caselaws?id=340803 The Tribunal upheld the Ld. CIT(A)'s order, dismissing the Revenue's Appeal and deeming the Cross Objection by the Assessee infructuous. The judgment focused on the interpretation of the STPI approval date for deduction eligibility under Section 10A, the fulfillment of statutory conditions, and the consistency of decisions across assessment years. The Assessee was found to meet the necessary conditions for eligibility, leading to the allowance of the deduction u/s. 10A for the assessment year 2010-11. en-us Wed, 22 Mar 2017 00:00:00 +0530 Tue, 28 Mar 2017 06:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340803 The Tribunal upheld the Ld. CIT(A)'s order, dismissing the Revenue's Appeal and deeming the Cross Objection by the Assessee infructuous. The judgment focused on the interpretation of the STPI approval date for deduction eligibility under Section 10A, the fulfillment of statutory conditions, and the consistency of decisions across assessment years. The Assessee was found to meet the necessary conditions for eligibility, leading to the allowance of the deduction u/s. 10A for the assessment year 2010-11. Case-Laws Income Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340803