https://www.taxtmi.com/caselaws?id=195890 The court upheld the tribunal's decision, ruling in favor of the assessee on both issues regarding eligibility for deductions under Section 80P(2)(a)(iv) and Section 80P(2)(d) of the Income Tax Act, 1961. The department's contentions were rejected, and the assessee's claims were allowed based on relevant case law interpretations. The court affirmed that the assessee was entitled to the deductions as per the provisions of the Income Tax Act. en-us Thu, 01 Sep 2016 00:00:00 +0530 Mon, 13 Nov 2017 21:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195890 The court upheld the tribunal's decision, ruling in favor of the assessee on both issues regarding eligibility for deductions under Section 80P(2)(a)(iv) and Section 80P(2)(d) of the Income Tax Act, 1961. The department's contentions were rejected, and the assessee's claims were allowed based on relevant case law interpretations. The court affirmed that the assessee was entitled to the deductions as per the provisions of the Income Tax Act. Case-Laws Income Tax Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195890