https://www.taxtmi.com/caselaws?id=374746 The Tribunal allowed the appeal partially, ruling in favor of the assessee by directing the deletion of the addition made by the authorities below. The decision emphasized the eligibility for deduction under section 80IB(11A) based on the enhanced income due to the disallowed expenses. The Tribunal referred to past rulings and a CBDT Circular supporting deductions related to business activities, ultimately favoring the assessee in this case. en-us Wed, 06 Feb 2019 00:00:00 +0530 Fri, 08 Feb 2019 06:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374746 The Tribunal allowed the appeal partially, ruling in favor of the assessee by directing the deletion of the addition made by the authorities below. The decision emphasized the eligibility for deduction under section 80IB(11A) based on the enhanced income due to the disallowed expenses. The Tribunal referred to past rulings and a CBDT Circular supporting deductions related to business activities, ultimately favoring the assessee in this case. Case-Laws Income Tax Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374746