https://www.taxtmi.com/caselaws?id=352793 The High Court dismissed the Revenue's appeals challenging the computation of eligible deduction under Section 80 IA of the Act for the years 1997-98 and 1998-99. The Court held that a previous decision in favor of the assessee had become final, and no substantial question of law remained. The Court emphasized that the law declared in the earlier case applied to the current situation, ruling in favor of the assessee and deeming the Revenue's appeals without merit. en-us Fri, 03 Nov 2017 00:00:00 +0530 Thu, 21 Dec 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352793 The High Court dismissed the Revenue's appeals challenging the computation of eligible deduction under Section 80 IA of the Act for the years 1997-98 and 1998-99. The Court held that a previous decision in favor of the assessee had become final, and no substantial question of law remained. The Court emphasized that the law declared in the earlier case applied to the current situation, ruling in favor of the assessee and deeming the Revenue's appeals without merit. Case-Laws Income Tax Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352793