https://www.taxtmi.com/caselaws?id=376967 Expense reallocation reducing the section 80IC deduction was rejected because the assessee's allocation had already been accepted in earlier Tribunal orders on identical facts, with no new material or falsity shown to justify departure. On the second issue, continuation of 100% deduction under section 80IC, after a prior section 80IB claim, depended on the correct initial year and proof of substantial expansion; because the record lacked a clear factual finding on those entitlement conditions, the matter was remitted to the Assessing Officer for verification and reconsideration in accordance with law. en-us Fri, 08 Mar 2019 00:00:00 +0530 Tue, 19 Mar 2019 10:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376967 Expense reallocation reducing the section 80IC deduction was rejected because the assessee's allocation had already been accepted in earlier Tribunal orders on identical facts, with no new material or falsity shown to justify departure. On the second issue, continuation of 100% deduction under section 80IC, after a prior section 80IB claim, depended on the correct initial year and proof of substantial expansion; because the record lacked a clear factual finding on those entitlement conditions, the matter was remitted to the Assessing Officer for verification and reconsideration in accordance with law. Case-Laws Income Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376967