https://www.taxtmi.com/caselaws?id=193411 The appeal challenging the Income Tax Appellate Tribunal's order for Assessment Year 2004-05 was dismissed. The court upheld the Tribunal's decisions regarding the deletion of addition under section 41(1), exclusion of deduction under section 80IB, and inclusion of interest on delayed payments as income for working out deduction under section 80IB. The court found that the issues had been previously settled in favor of the Respondent assessee and did not raise any substantial questions of law. Consequently, the appeal was dismissed, and no costs were awarded. en-us Sat, 01 Oct 2016 00:00:00 +0530 Fri, 28 Jul 2017 08:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193411 The appeal challenging the Income Tax Appellate Tribunal's order for Assessment Year 2004-05 was dismissed. The court upheld the Tribunal's decisions regarding the deletion of addition under section 41(1), exclusion of deduction under section 80IB, and inclusion of interest on delayed payments as income for working out deduction under section 80IB. The court found that the issues had been previously settled in favor of the Respondent assessee and did not raise any substantial questions of law. Consequently, the appeal was dismissed, and no costs were awarded. Case-Laws Income Tax Sat, 01 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193411