https://www.taxtmi.com/caselaws?id=278725 The Tribunal upheld the CIT (A)'s decision, emphasizing that denying deduction under section 80IB(3) in subsequent years when an assessee matures out of the SSI definition would be contrary to the purpose of granting incentives and industrial growth. The Tribunal found the judgments cited by the parties to be relevant and ruled in favor of the assessee, dismissing the Revenue's appeal. en-us Fri, 22 Aug 2014 00:00:00 +0530 Tue, 19 Feb 2019 07:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278725 The Tribunal upheld the CIT (A)'s decision, emphasizing that denying deduction under section 80IB(3) in subsequent years when an assessee matures out of the SSI definition would be contrary to the purpose of granting incentives and industrial growth. The Tribunal found the judgments cited by the parties to be relevant and ruled in favor of the assessee, dismissing the Revenue's appeal. Case-Laws Income Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278725