https://www.taxtmi.com/caselaws?id=198099 The Tribunal upheld the CIT(A)'s decision allowing deduction under section 80IB(10) for a works contract despite revenue's challenge. It supported the reliance on court decisions for deductions and disregarded concerns over permission from local authorities. The admission of fresh evidence was deemed relevant, and eligibility for deductions under various sections was affirmed. The Tribunal upheld the CIT(A)'s decisions, including the cancellation of the assessment order due to non-furnishing of reasons, ultimately dismissing the revenue's appeal. en-us Thu, 03 Nov 2016 00:00:00 +0530 Mon, 22 Jan 2018 21:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198099 The Tribunal upheld the CIT(A)'s decision allowing deduction under section 80IB(10) for a works contract despite revenue's challenge. It supported the reliance on court decisions for deductions and disregarded concerns over permission from local authorities. The admission of fresh evidence was deemed relevant, and eligibility for deductions under various sections was affirmed. The Tribunal upheld the CIT(A)'s decisions, including the cancellation of the assessment order due to non-furnishing of reasons, ultimately dismissing the revenue's appeal. Case-Laws Income Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198099