https://www.taxtmi.com/caselaws?id=346057 The Tribunal affirmed the Ld. Commissioner's decision allowing deduction u/s 80IB for Assessment Year 2005-06, dismissing the Revenue's appeal. The Tribunal found the assessee met the conditions for the deduction by establishing a new industrial undertaking in a backward state. The Revenue's challenge lacked merit, as no contrary decision was presented. The Tribunal upheld the Ld. Commissioner's reliance on past orders, concluding the deduction was rightfully granted. The Revenue's appeal was dismissed on 18/04/2017. en-us Fri, 21 Apr 2017 00:00:00 +0530 Thu, 03 Aug 2017 07:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346057 The Tribunal affirmed the Ld. Commissioner's decision allowing deduction u/s 80IB for Assessment Year 2005-06, dismissing the Revenue's appeal. The Tribunal found the assessee met the conditions for the deduction by establishing a new industrial undertaking in a backward state. The Revenue's challenge lacked merit, as no contrary decision was presented. The Tribunal upheld the Ld. Commissioner's reliance on past orders, concluding the deduction was rightfully granted. The Revenue's appeal was dismissed on 18/04/2017. Case-Laws Income Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346057