https://www.taxtmi.com/caselaws?id=361233 The Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision, dismissing the Revenue's appeal regarding the deletion of an addition on account of a claim of deduction under Section 80IC. The ITAT affirmed that the assessee was eligible for the deduction based on its manufacturing activities supported by evidence and previous favorable findings. Additionally, the ITAT dismissed the assessee's challenge to the validity of reopening under Section 148 for Assessment Years 2006-07, 2007-08, and 2008-09, as the grounds were not pressed during the hearing. en-us Wed, 30 May 2018 00:00:00 +0530 Sat, 02 Jun 2018 12:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361233 The Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision, dismissing the Revenue's appeal regarding the deletion of an addition on account of a claim of deduction under Section 80IC. The ITAT affirmed that the assessee was eligible for the deduction based on its manufacturing activities supported by evidence and previous favorable findings. Additionally, the ITAT dismissed the assessee's challenge to the validity of reopening under Section 148 for Assessment Years 2006-07, 2007-08, and 2008-09, as the grounds were not pressed during the hearing. Case-Laws Income Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361233