https://www.taxtmi.com/caselaws?id=354919 The ITAT upheld the CIT(A) order in favor of the assessee in a case concerning the deduction claimed under section 80-IA for the assessment year 2012-13. The ITAT emphasized the assessee's right to choose the initial assessment year for claiming benefits under section 80-IA, dismissing the Revenue's appeal. The decision underscored the significance of adhering to statutory provisions and upheld the CIT(A) order based on the interpretation of section 80-IA and the High Court judgment's applicability. en-us Fri, 02 Jun 2017 00:00:00 +0530 Wed, 07 Feb 2018 08:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354919 The ITAT upheld the CIT(A) order in favor of the assessee in a case concerning the deduction claimed under section 80-IA for the assessment year 2012-13. The ITAT emphasized the assessee's right to choose the initial assessment year for claiming benefits under section 80-IA, dismissing the Revenue's appeal. The decision underscored the significance of adhering to statutory provisions and upheld the CIT(A) order based on the interpretation of section 80-IA and the High Court judgment's applicability. Case-Laws Income Tax Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354919