https://www.taxtmi.com/caselaws?id=279932 The Tribunal dismissed the Revenue's appeal against the order of the Commissioner of Income Tax for the assessment year 2010-11 regarding the eligibility of the assessee for deduction under section 80-IA. The Tribunal relied on previous decisions in favor of the assessee for earlier assessment years, emphasizing consistency in interpretation even after the insertion of the Explanation to subsection 13 of section 80-IA. The Tribunal upheld its precedent and dismissed the Revenue's appeal, affirming the assessee's eligibility for the deduction. en-us Wed, 13 Aug 2014 00:00:00 +0530 Thu, 11 Apr 2019 20:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279932 The Tribunal dismissed the Revenue's appeal against the order of the Commissioner of Income Tax for the assessment year 2010-11 regarding the eligibility of the assessee for deduction under section 80-IA. The Tribunal relied on previous decisions in favor of the assessee for earlier assessment years, emphasizing consistency in interpretation even after the insertion of the Explanation to subsection 13 of section 80-IA. The Tribunal upheld its precedent and dismissed the Revenue's appeal, affirming the assessee's eligibility for the deduction. Case-Laws Income Tax Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279932