https://www.taxtmi.com/caselaws?id=350052 The ITAT upheld the CIT(A)'s decision, confirming the allowability of the deduction under section 80IAB for the assessee and rejecting the AO's treatment of the income from the transfer of bare shell buildings as capital gains. The Revenue's appeal was dismissed, reinforcing the principle of consistency in judicial decisions regarding tax deductions. en-us Mon, 23 Oct 2017 00:00:00 +0530 Mon, 30 Oct 2017 08:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350052 The ITAT upheld the CIT(A)'s decision, confirming the allowability of the deduction under section 80IAB for the assessee and rejecting the AO's treatment of the income from the transfer of bare shell buildings as capital gains. The Revenue's appeal was dismissed, reinforcing the principle of consistency in judicial decisions regarding tax deductions. Case-Laws Income Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350052