https://www.taxtmi.com/caselaws?id=276057 The Tribunal allowed the appeal, upholding the assessee's claim under section 80IB(11A) of the Income-tax Act for the assessment year in question. The Tribunal emphasized that a claim accepted in previous years cannot be arbitrarily disallowed without valid reasons or changes in circumstances. Relying on case law, it held that the claim should be allowed based on past acceptance and lack of justification for disallowance, overturning the Assessing Officer and CIT(A)'s decisions. en-us Fri, 03 Feb 2012 00:00:00 +0530 Fri, 26 Oct 2018 12:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276057 The Tribunal allowed the appeal, upholding the assessee's claim under section 80IB(11A) of the Income-tax Act for the assessment year in question. The Tribunal emphasized that a claim accepted in previous years cannot be arbitrarily disallowed without valid reasons or changes in circumstances. Relying on case law, it held that the claim should be allowed based on past acceptance and lack of justification for disallowance, overturning the Assessing Officer and CIT(A)'s decisions. Case-Laws Income Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276057