https://www.taxtmi.com/caselaws?id=354742 The Tribunal allowed the assessee's appeal, setting aside the Commissioner of Income Tax (Appeals) order and directing the Assessing Officer to grant 100% deduction under section 80IC as per High Court ruling. The decision emphasized interpreting tax provisions in alignment with legislative intent to promote industrial growth and providing favorable treatment to encourage industrial development. en-us Tue, 19 Dec 2017 00:00:00 +0530 Sat, 03 Feb 2018 08:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354742 The Tribunal allowed the assessee's appeal, setting aside the Commissioner of Income Tax (Appeals) order and directing the Assessing Officer to grant 100% deduction under section 80IC as per High Court ruling. The decision emphasized interpreting tax provisions in alignment with legislative intent to promote industrial growth and providing favorable treatment to encourage industrial development. Case-Laws Income Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354742