https://www.taxtmi.com/caselaws?id=273960 The High Court held that the Tribunal's remand order was unjustified as the eligibility criteria under Section 80IA(4) were met, and there was no need for further inquiry into the character of the receipt. The Court upheld the decision of the Commissioner of Income Tax (Appeals) to allow the deduction under Section 80IA, emphasizing the importance of obtaining Ministry approval for claiming the deduction. The Court set aside the Tribunal's order and allowed the appeals filed by the assessee, confirming eligibility for the deduction under Section 80IA based on compliance with the Industrial Park Scheme, 1999. en-us Wed, 26 Jun 2013 00:00:00 +0530 Sat, 21 Jul 2018 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273960 The High Court held that the Tribunal's remand order was unjustified as the eligibility criteria under Section 80IA(4) were met, and there was no need for further inquiry into the character of the receipt. The Court upheld the decision of the Commissioner of Income Tax (Appeals) to allow the deduction under Section 80IA, emphasizing the importance of obtaining Ministry approval for claiming the deduction. The Court set aside the Tribunal's order and allowed the appeals filed by the assessee, confirming eligibility for the deduction under Section 80IA based on compliance with the Industrial Park Scheme, 1999. Case-Laws Income Tax Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273960